### Question
How is the "taxable medical device" defined?


### Answer
The term **taxable medical device** is defined in *26 U.S.C. § 4191* as follows -

> any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans

#### Citation:
  - *26 U.S.C. § 4191*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter E-Medical Devices**

