The medical device excise tax, part of the Patient Protection Act and the Affordable Care Act (Obamacare), is a 2.3% tax imposed on the manufacturers or importers of medical devices. It is a tax on the GROSS sales price of the medical device. It does not apply to the sales of eyeglasses, contact lenses, and hearing aids. The tax generally does not apply to individual consumers.

The first quarterly return for the medical device excise tax is due on April 30, 2013 for sales made in January, February and March 2013.