The Academy of General Dentistry (AGD) has released a list of dental devices that are subject to the medical device excise tax that took effect in January 2013.
The 2.3% tax is part of the implementation of the Patient Protection and Affordable Care Act and was imposed on manufacturers of medical devices, including dental materials, products, and supplies.
The list of taxable medical devices, available on the AGD website, is provided as a reference and should not be considered all-inclusive, since the U.S. Internal Revenue Service may impose additional taxes, the AGD said.
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