Treasury Regulations · 26 CFR
§ 48.4191-1. Imposition and rate of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4191
Cite as 26 CFR § 48.4191-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 7, 2012 by T.D. 9604
- Issued under
- 26 U.S.C. § 4191
- Length
- 386 words · about 2 min to read
- Cross-references
- cites 5 Code sections and 10 regulations; cited by 0
¶(a) Imposition of tax. Under section 4191(a), tax is imposed on the sale of any taxable medical device by the manufacturer, producer, or importer of the device. For the definition of the term taxable medical device, see § 48.4191-2.
¶(b) Rate of tax. Tax is imposed on the sale of a taxable medical device at the rate of 2.3 percent of the price for which the device is sold. For the definition of the term price, see section 4216 and §§ 48.4216(a)-1 through 48.4216(e)-3.
¶(c) Liability for tax. The manufacturer, producer, or importer making the sale of a taxable medical device is liable for the tax imposed by section 4191(a). For rules relating to the determination of who the manufacturer, producer, or importer is for purposes of section 4191, see § 48.0-2(a)(4). For the definition of the term sale, see § 48.0-2(a)(5). For rules relating to the lease of an article by the manufacturer, producer, or importer, see section 4217 and § 48.4217-1 through § 48.4217-2. For rules relating to the use of an article by the manufacturer, producer, or importer, see section 4218 and § 48.4218-1 through § 48.4218-5.
¶(e) Tax-free sales for further manufacture or export. For rules relating to tax-free sales of taxable medical devices for further manufacture or export, see section 4221 and § 48.4221-1 through § 48.4221-3.
¶(f) Payments made on or after January 1, 2013, pursuant to lease, installment sale, or sale on credit contracts. For rules relating to the taxability of payments made on or after January 1, 2013, pursuant to a lease, installment sale, or sale on credit contract entered into on or after March 30, 2010, see § 48.4216(c)-1(e)(1). For rules relating to the taxability of payments made on or after January 1, 2013, pursuant to a lease, installment sale, or sale on credit contract entered into before March 30, 2010, see § 48.4216(c)-1(e)(2).
¶(g) Effective/applicability date. This section applies to sales of taxable medical devices on and after January 1, 2013.
[T.D. 9604, 77 FR 72934, Dec. 7, 2012]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 4191 Repealed
- § 4216 Definition of price
- § 4217 Leases
- § 4218 Use by manufacturer or importer considered sale
- § 4221 Certain tax-free sales
Regulations it cites
- § 48.4191-2 Taxable medical device.
- § 48.4216(a)-1 Charges to be included in sale price.
- § 48.0-2 General definitions and attachment of tax.
- § 48.4217-1 Lease considered as sale.
- § 48.4217-2 Limitation on amount of tax applicable to certain leases.
- § 48.4218-1 Tax on use by manufacturer, producer, or importer.
- § 48.4218-5 Computation of tax.
- § 48.4221-1 Tax-free sales; general rule.
- § 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 48.4216(c)-1 Computation of tax on leases and installment sales.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9604 (77 FR 72934)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart L Taxable Medical Devices
Nearby sections
- § 48.4191-1 Imposition and rate of tax.
- § 48.4191-2 Taxable medical device.