The medical device industry is looking for some clarity from the IRS on the meaning of the word “manufacturer” as it applies to a tax contained in the health care reform law.
Attempting to make sure contract manufacturers and original equipment manufacturers are not taxed twice for the same product under the new medical device excise tax provision, the Advanced Medical Technology Assn. sent an 18-page letter to the federal tax agency asking that the IRS consider several AdvaMed recommendations on implementing the tax.