Effective as of January 1, 2013, the new 2.3% excise tax on medical devices was imposed as part of the Affordable Care Act. This tax only applies to medical devices used within the United States (USA) and its territories. The tax does not apply to export sales, outside the USA.
Aalba Dent's dental casting alloys and brazing materials are registered medical devices and therefore subject to the tax. As a manufacturer of medical devices, Aalba Dent is required to collect this tax for all medical devices intended for use in its domestic market. Sales of medical devices intended for export may be exempt if certain criteria are fulfilled, which document proof of export.
We would like to encourage our export partners to contact us if they have any concerns about this tax and the requirements associated with properly documented proof of export.
Click the following link for Aalba Dent's policy on the application of this tax for various sales transactions; Aalba Dent Policy: 2.3% Medical Device Excise Tax