Medical Device Excise Tax Should Be Repealed, Industry Members Urge
Medical Device Excise Tax Should Be Repealed, Industry Members Urge
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-23094
- Tax Analysts Electronic Citation2013 TNT 190-25
September 28, 2013
The Honorable Harry Reid
Majority Leader
United States Senate
The Honorable Mitch McConnell
Republican Leader
United States Senate
The Honorable John Boehner
Speaker of the House
United States House of Representatives
The Honorable Nancy Pelosi
Minority Leader
United States House of Representatives
Dear Majority Leader Reid, Speaker Boehner, Minority Leader McConnell and Minority Leader Pelosi:
As Congress nears the end of the calendar year, we respectfully request that repeal of the medical device excise tax be addressed as a top priority. Implementation of what was to be a $20 billion excise tax -- and is now estimated to collect over $30 billion in taxes -- is adversely impacting patient care and innovation, and will substantially increase the costs of health care. The Senate and House have both passed repeal legislation with strong bipartisan majorities. On behalf of the more than 975 undersigned organizations, associations, companies, patients, providers and venture capital firms representing hundreds of thousands medical technology jobs, we ask that you act to repeal the medical device tax during this session of Congress.
As you know, the medical device industry is a unique American success story -- both for patients and our economy. The United States is the world leader in manufacturing life-saving and life-enhancing treatments, and the industry is an important engine for economic growth. The industry employs more than 400,000 workers nationwide; generates approximately S25 billion in payroll; pays out salaries that are 40 percent more than the national average ($58,000 vs. $42,000); and invests nearly $10 billion in research and development (R&D) annually. The industry is fueled by innovative companies, the majority of which are small businesses with 80 percent of companies having fewer than 50 employees and 98 percent with fewer than 500 employees.
Unfortunately, the health care law imposes over $30 billion in new excise taxes on medical technology companies that are stifling innovation and U.S. competitiveness. The tax is already having an adverse impact on R&D investment and job creation, jeopardizing the U.S. global leadership position in medical device innovation. If this tax is not repealed, it will continue to force affected companies to cut manufacturing operations, research and development, and employment levels to recoup the lost earnings due to the tax. It will also adversely impact patient access to new and innovative medical technologies.
In short, this tax on innovation should be repealed for the following three important reasons:
The tax stifles innovation and has already costs thousands of high-paying jobs. It has increased the effective tax rate for medical technology companies, thereby reducing financial resources that should be used for R&D, clinical trials and investments in manufacturing. The impact is especially hard on smaller companies whose innovations are not immediately profitable.
The tax will increase health care costs as confirmed by a report issued in April 2010 by the Office of the Actuary at the Centers for Medicare and Medicaid Services (CMS). In some cases, the 2.3% tax will be passed on to consumers, leading to higher health care costs.
The tax is not being offset by increased demand for medical devices. In fact, it is important to note that there is no evidence suggesting a device industry "windfall" from healthcare reform. Unlike other industries that may benefit from expanded coverage, the majority of device-intensive medical procedures are performed on patients that are older and already have private insurance or Medicare coverage. Where states have dramatically extended health coverage, such as in Massachusetts where they added 400,000 new covered lives, there is no evidence of a device "windfall."
At a time when the federal government is working to promote investment in U.S. industries of the future, it is inconsistent that a tax of this magnitude is placed on the medical device industry. We must do all we can to encourage and promote research, development, investment and innovation. Instead, increased taxes, such as this one on the medical device industry, coupled with the increased regulatory uncertainty the industry also faces, is leading to further job losses, hindering the development of breakthrough treatments and delaying patient access to medical technology.
We respectfully request timely action on legislation to repeal this over $30 billion excise tax.
3D Medical Manufacturing, Inc.
3M Healthcare
A-dec
A.R. Hinkel Company
Abaxis
Abbey Moor Medical
Abiomed, Inc.
Acacia Research Corporation
Academy of General Dentistry
AccessClosure
Accuitive Medical Ventures
Accuray Incorporated
Acertara Acoustic Laboratories, LLC
Aciont Inc.
ActivaTek Inc.
Active Implants
Actus Medical
Acumen Healthcare Solutions, LLC
Adagio Medical, Inc.
Adept-Med International, Inc.
Adhezion Biomedical, LLC
ADM Tronics
Adroit Medical
Advanced BioHealing, A Shire
Company
Advanced Bionics
Advanced Circulatory Systems, Inc.
Advanced Medical Technology
Association
Advanced Orthopaedic Solutions
(AOS)
Advanced Surgical Instruments
Advanced Technology Ventures
AdvanDx
Aerocrine, Inc.
Aesculap, Inc.
AestheTec, Inc.
Aethlon Medical, Inc.
AFC Tool
Affinity Capital
Agamatrix, Inc.
Agendia, Inc.
Alabama Dental Association
Albright Technologies
Alcon, A Novartis Group Company
Aleeva Medical Inc
Align Technology, Inc.
Alkaline Corporation
Allegro Diagnostics Corp.
Allergan
Allvivo Vascular, Inc.
ALPCO Diagnostics
Alphatec Spine, Inc.
Alta Partners
ALung Technologies, Inc.
AlvaMed Inc.
Alverix, Inc.
Ambio Health
Ambu, Inc.
Amedica Analogic Corp
America's Blood Centers (ABC)
American Academy of Facial Plastic
& Reconstructive Surgery
American Academy of Pediatric
Dentistry
American Adedemy of Periodontology
American Association of
Endodontists
American Association of
Neurological Surgeons
American Association of Oral and
Maxillofacial Surgeons
American Association of
Orthodontists
American College of Prosthodontists
American College of Radiology
American Dental Association
American Medical Systems
American Society of Cataract and
Refractive Surgery
American Society of Dentist
Anesthesiologists
American Society of Plastic
Surgeons
Andersen Products
Andover Healthcare
Andrew Technologies
Angel Medical Systems
AngioDynamics
AngioScore Inc.
Anulex Technologies, Inc.
AOTI Inc.
Apnex Medical, Inc.
Apollo Endosurgery
Applied Dexterity, Inc.
Applied Research & Photonics,
Inc.
Aptus Endosysterns, Inc
Aqueduct Neurosciences, Inc.
Aqueous Biomedical, Inc.
AqueSys, Inc.
ARC Medical, Inc.
Ardiem Medical, Inc.
Argenta Advisors
ARIBEX, Inc.
Arizona Biolndustry Association
ArKal Medical, Inc.,
ARKRAY
Arteriocyte
ARTHROSURFACE, INCORPORATED
Articulinx
Asante Solutions, Inc.
Aso LLC
Aspen Medical Products
Associated Industries of
Massachusetts (AIM)
Associates of Cape Cod, Inc.
Astute Medical
AtCor Medical Holdings, Ltd.
ATEK Medical
Ativa Medical
ATL Technology Utah
Atlanta BioMedical Corporation
(ABC)
Atlas Spine, Inc.
Atos Medical Inc.
AtriCure, Inc.
Atrium Medical Corporation
Aurident, Inc.
Autonomic Technologies, Inc
Auxogyn, Inc.
Avacen MOD Corporation
Avantis Medical Systems, Inc.
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Axiom Medical, Inc.
AxioMed Spine Corporation
AxoGen, Inc.
B. Braun Medical, Inc.
Balchem Corporation
Banyan Biomarkers
BAROnova, Inc.
BaroSense, Inc
BARRX Medical, Inc.
Baxano Surgical, Inc.
Baxter Healthcare
Bay Bio
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BEACON (Biomedical Engineering
Alliance & Consortium)
Beaver Visitec
Beckman Coulter
Belmont Instrument Corporation
BeneChill, Inc.
Benvenue Medical, Inc.
Berlin Heart, Inc.
Berman Medical BioBDx
Bioanalytical Systems, Inc.
BioBDx
BioCardia, Inc.
BioCare Systems, Inc.
BIOCOM
Bioconnect Systems, Inc.
BioDerm, Inc.
BioElectronics
BioFlorida
BlOforward
BioHouston
BioMedical Life Systems
BioMedix
bioMerieux, Inc.
Biomerix Corporation
Biomet, Inc.
Biomimedica
BioMimetic Therapeutics, Inc.
Bionix Development Corporation
BioOhio
Biophan Technologies, Inc.
BIOSAFE, Inc.
Bioscale
Bioscience Association of Maine
BioSculpture Technology, Inc.
BioSET, Inc.
Biotest Laboratories, Inc.
BIOTRONIK, Inc.
Bioventus LLC
Birchwood Labatories Inc.
Boston Healthcare Associates,
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Boston Scientific Corporation
Botanical Laboratories
BrainScope Company, Inc.
Breathe Technologies
Breg
BridgePoint Medical
BTE Technologies, Inc.
Busse Hospital Disposables
C.R. Bard, Inc.
Cabochon Aesthetics, Inc.
Cadence, Inc.
Caldera Medical, Inc.
California Healthcare Institute
(CHI)
Calypso Medical
Canaan Partners
Canuuflow Inc.
Cantel Medical Corp.
Cantimer, Inc.
Cape Cod, Inc.
Carbylan Biosurgery, Inc.
Cardia Access
Cardiac Dimensions, Inc.
Cardiac Science
Cardiac Assist, Inc.
CardiAQ Valve Technologies, Inc.
Cardinal Health
Cardinal Scale Manufacturing
Company
CardioDx, Inc.
CardioFocus, Inc.
CardioKinetix Inc.
CardioMEMS, Inc.
CardioNexus Corporation
Cardiovascular Systems, Inc.
CareFusion Corporation
Carmell Therapeutics Corporation
CarrierCOM
Carrot Medical
Carticept Medical
Cartiva, Inc.
Case Medical, Inc.
Catheter Connections, Inc.
Cayenne Medical
CEA Medical Manufacturing
CEA Technologies, Inc.
Celleration
Cellestis Inc.
Center for Medical Device
Innovations
Cepheid
CeQur
Cerephex Corporation
Ceterix Orthopaedics
Checkpoint Surgical
CHF Solutions, Inc.
Christcot Medical Company
Cianna medical
Circadiance
City Hill Ventures, LLC
CivaTech Oncology
Claret Medical, Inc.
Clarity Medical Systems, Inc.
Claro Scientific, LLC
Clarus Medical, LLC
ClarVista Medical
Cleveland Medical Devices Inc.
Clinical Research Consultants, Inc.
CoAlign Innovations, Inc.
CoAxia, Inc.
Cochlear
Cohera Medical, Inc
Coherex Medical
Colorado Bioscience Association
(CBSA)
Colorado Dental Association (CDA)
Columbus Chamber of Commerce
Command Medical Products, Inc.
COMPASS International Innovations
Compression Therapy Concepts
Concert Medical
Congress of Neurological Surgeons
ConMed Linvatec
CONNECT
Consensus Orthopedics, Inc.
ConvaTec Inc.
Cook Medical
Core Medical Imaging
Corgenix Medical Corporation
Corin USA Limited
Corindus Vascular Robotics
Corinthian Ophthalmic, Inc.
Cormatrix
Corventis, Inc.
COTERA, Inc.
Council for Affordable Health
Coverage
Covalent Medical, Inc.
Covidien
Creatv MicroTech, Inc.
Critech Research
Critical Diagnostics
Crux Biomedical
Cryothermic Systems
CSA Medical, Inc.
Curexo Technology Corporation
Curo Medical, Inc.
CurveBeam
CV Ingenuity
CVRx Inc.
CyberHeart
Cyberonics
Cynosure
CytoMedical Design Group LLC
Cytopherx
Cyton Therapeutics, Inc.
CytoSorbents Corporation
D&D Medical, Inc.
D&R Products
Dallen Medical
dataCon Inc.
DataPhysics Research, Inc.
DaVinci Biomedical Research Prod.,
Inc.
De Novo Ventures
DEKA R&D Corp
Delcath Systems, Inc.
Dental Trade Alliance (DTA)
Denterprise International, Inc.
DERMA SCIENCES, INC.
Design Mentor
Devicix
DFine, Inc.
DG Medical
Digirad
Direct Flow Medical
Disposable Instrument Co., Inc.
DJO Global, Inc.
Domain Associates, L.L.C.
Domain Surgical, Inc.
Drexler Medical
Dynatronics
E. Benson Hood Laboratories, Inc.
EarlySense Inc.
eCardio Diagnostics
Echelon Biosciences, Inc.
Echo Therapeutics
Edwards Lifesciences
EKOS Corporation
Electrical Geodesics, Inc.
Electromed, Inc.
Ellipse Technologies, Inc.
Ellman International
Emergence
Emergent Medical Partners
Emerson Consultants, Inc.
Endo Health Solutions, Inc.
Endo-Therapeutics, Inc.
EndoChoice, Inc.
EndOclear, LLC
EndoGastric Solutions
EndoShape, Inc.
eNeura Therapeutics
Engineered Medical Systems/
Pulmodyne
Entellus Medical
EnteroMedics, Inc.
EPIC Research & Diagnostics
Erchonia Corp.
Essex Woodlands
eVent Medical
Evergreen Medical Technologies
Exactech
Experien Group
ExploraMed Development, LLC
FAST Diagnostics
FemCap Inc.
Ferris Mfg. Corp.
Fidia Pharma USA Inc.
Figure 8 Surgical
Fisher Wallace Laboratories
Fjord Ventures
Flexicath, Inc.
Flexuspine, Inc.
Flight Medical
Flocel Inc.
Florida Medical Manufacturers'
Consortium, Inc.
Fluidnet Corporation
ForSight Labs
Fortimedix USA, Inc.
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Fresenius Medical Care NA
Freshmedx
Frontier Scientific Inc.
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FUJIFILM SonoSite Inc.
Fujirebio Diagnostics, Inc.
Galil Medical
Galt Medical
Gambro
GE Healthcare
Genesis Plastics Welding
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Gentis Inc.
Georgia Bio
Georgia Dental Association
GI Dynamics, Inc.
Gilero, LLC
Glaukos Corporation
Glenveigh Medical
Globe Composite Solutions, Ltd.
Globus Medical
GluMetrics
Gradient Technologies, LLC
Great Lakes NeuroTechnologies Inc.
Greatbatch Medical
Ground Zero Pharmaceuticals
GT Urological, LLC
Gulden Opthalmics
Haemonetics Corp.
Halo Healthcare Inc.
HALT Medical, Inc.
Hausmann Industries, Inc.
Health Industry Distributors
Association (HIDA)
Health IT Now Coalition
HealthCare Institute of New Jersey
HealthpointCapital
HeartFlow
HeartWare International, Inc.
Heidelberg Engineering
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Hemosphere
Hill-Rom
Hispanic Dental Association (HDA)
HITACHI MEDICAL SYSTEMS AMERICA,
INC.
Holaira
Hologic / Gen-Probe
Home Dialysis Plus
Hospira Inc
Hotspur -- Cardiac Care
Hotspur Technologies, Inc.
HoverTech International
Hull Associates
Hycor Biomedical, Inc.
Hydrocision
ibiliti
iCAD, Inc.
ICAP Patent Brokerage
Ichor Medical Systems
ICONACY Orthopedic Implants, LLC
ICU Medical, Inc.
IKARIA
Illinois Biotechnology Industry
Organization -- iBIO
Illinois State Dental Society
Illuminoss Medical, Inc.
ImaCor
Imalux Corporation
IMARC Research
ImpediMed
Imphant, Inc.
Im Thera Medical, Inc.
InaVein, LLC
Incept LLC
Incline Therapeutics
Indiana Chamber of Commerce
Indiana Dental Association
Indiana Health Industry Forum
Indiana Manufacturers Association
Indiana Medical Device
Manufacturers Council
InfoBionic
Infraredx, Inc.
InfraScan, Inc.
InjectiMed, Inc.
Innovative Pulmonary Solutions,
Inc.
Innovative Surgical Designs, Inc.
Innovative Trauma Care Inc
Innovent Medical Solutions, Ltd.
Inogen
Insight Medical
inSite Medical Technologies
Instratek, Inc.
Insulet Corporation
Insurgical LLC
Intact Vascular, Inc.
Integra LifeSciences
International Franchise Association
International Medical Industries,
Inc.
International Sterilization
Laboratory LLC
Intersect ENT
InterValve, Inc.
Interventional Autonomics
Corporation
IntraPace
IntriCon
IntriMed Technologies
Intrinsic Therapeutics
Intuitive Marketing Strategists
Intuity Medical, Inc
Ionix Medical, Inc.
Iowa Dental Association
iRhythm Technologies, Inc.
Irvine Chamber of Commerce
iSonea, Limited
ISTO Technologies, Inc.
Ivantis, Inc.
Ivera Medical Corporation
Ivivi Health Sciences LLC
iWalk
J.H. Garver Consulting, LLC
Jabil
Jack Saladow & Associates
Kalypto Medical
KCI
Kensey Nash Corporation
KFx Medical Corporation
Kimberly-Clark Health Care
Kinamed Inc.
Knee Creations, LLC
KRONUS, Inc.
Kspine, Inc.
LAAx, Inc.
Laser Peripherals, LLC
LeukoDx Ltd.
LFI Medical
Life Core Technologies
Life Science Tennessee
Life Spine, Inc.
Life Technologies
Lifecore Biomedical, LLC
LifeScience Alley
LifeScience Plus, Inc.
Life Wave
Lightstone Ventures
Linde Healthcare
LipoScience, Inc.
LogicMark, LLC
Logikos, Inc.
Lonestar Heart, Inc.
Louisiana Dental Association
Luminex Corporation
Lutonix, Inc.
Mack Medical
MacuCLEAR, Inc.
Magellan Technologies, Inc.
Magnolia Medical Technologies, In
Maine Standards Company, LLC
Mammotome
Manufacturers Association of Main
Mardil Medical, Inc.
MarketLab
Masimo
Massachusetts Dental Society
Massachusetts Medical Device
Industry Council MedIC
Mass Bio
Materna Medical
Mauna Kea Technologies
MB Venture Partners. LLC
MBio Diagnostics, Inc.
MBL International Corporation
Mectra Labs Inc.
MED-EL Corporation
Medafor, Inc.
MedDx Capital Advisors
Medenovo, LLC
Medical Device Consultants, Inc.
Medical Device Manufacturers
Association
Medical Engineering Innovations,
Inc.
Medical Imaging & Technology
Alliance
Medical innovations Intl. inc.
Medical Polymers, Inc.
Mediclever
Medigroup, Inc.
MediStim USA, Inc.
MedOne Surgical, Inc.
Medrobiotics Corporation
MedShape
MedTech Association of New York
MedWaves, Inc.
Megadyne
Mercury Medical
Merit Medical Systems, Inc.
Metric Medical Devices, Inc.
Metronom Health, Inc.
Mettler Electronics Corp.
Mevion Medical Systems, Inc.
MGC Diagnostics
Micardia Corporation
Micell Technologies
MichBio
Michigan Dental Association
MicroCube
Microline Surgical, Inc.
Micronics, Inc.
MicroTransponder Inc.
Midmark Corporation
Mighty Oak Medical
Millar Instruments, Inc.
MIM Software Inc.
Minerva Medical
Minnesota Dental Association
Minnetronix
Mirabilis Medica, Inc.
Mirador Biomedical
Miramar Labs
Mississippi Dental Association
Missouri Biotechnology Association
MitraGen
Mitralign, Inc.
Molecular Detection, Inc.
Monebo TEchnologies, Inc.
Moog Medical Devices
Morgenthaler Ventures
Morris Innovative
Mound Laser & Photonics Center
MOXI Enterprises, LLC
Moximed
MPM Capital
MPR Product Development
Mustang Medical
Mustang Vacuum Systems
MyoCardioCare, Inc.
Myomo, Inc.
MyoScience
nanoMAG LLC
nanoMR
Nanostim
Nasiff Associates Inc
National Association for the
Support of Long Term Care (NASL)
National Association of
Manufacturers (NAM)
National Federation of Independent
Business
National Venture Capital
Association (NVCA)
Natus Medical Incorporated
NaviMed Capital
Naviscan, Inc.
NDH Medical
Nebraska Dental Association
Nelson Laboratories, Inc.
Neocure
Neodyne Biosciences
Neograft Technologies, Inc.
Neomend, Inc.
NeoMetrics, Inc.
NeoTract, Inc.
Neovista Inc.
Neuro Kinetics, Inc.
Neuro Resource Group, Inc.
Neuro-Fitness LLC
Neuronetics, Inc.
NeuroPace
NeuroTherm
NeuroTronik
NeuroVista Corportation
Neuro Wave Systems Inc.
Neuvomedica Ltd.
NeuWave Medical
Nevada Dental Association
Nevro
New Enterprise Associates
New Hampshire Dental Society
New Jersey Life Sciences Vendors
Alliance
New Leaf Venture Partners
NexDx, Inc.
NinePoint Medical
Niveus Medical
Nocimed, LLC
Non-Invasive Medical Systems
Nonin Medical
Norris Capital, Inc.
North Carolina Biosciences
Organization
North Carolina Dental Society
Nova Biomedical
NovaSom
Novasys Medical
NRG
NuMED, Inc.,
NuOrtho Surgical, Inc.
NuVasive
Nuvimedix LLC
NxStage Medical, Inc.
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O.E. Meyer Co.
Obalon Therapeutics
OBMedical Company
OCTANe
Ohio Chamber of Commerce
Ohio Manufacturers' Association
OmniGuide Surgical
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OMNIlife science, Inc.
On-X Life Technologies, Inc.
Onciomed, Inc
OncoHealth
ONSET Ventures
OPHTEC USA, Inc.
OptiMedica
OptiScan Biomedical, Inc.
Orange County Business Council
OraSure Technologies, Inc.
Oraya Therapeutics
Orbital Research Inc.
Orchid Orthopedic Solutions
Oregon Bioscience Association
Orlucent
Ortho Kinematics
OrthoCor Medical
Orthodontic Manufacturers
Association
Ortho fix International N.V.
OrthogenRx, Inc.
Orthopaedic Implant Company (OIC)
Ortho Sensor
OrthoWorx
OsteoMed
Ostial Corporation
Ottobock U.S. HealthCare
Owens & Minor
Palo Alto Health Sciences, Inc.
Paracor Medical, Inc.
Paradigm Spine, LLC
PasticsOne
Pathfinder Therapeutics, Inc.
Pathway Medical Technologoes
Patient Pocket, LLC
Penn-Century, Inc.
Pennsylvania Bio
Pennsylvania Dental Association
Penumbra, Inc.
PercSys
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Philips Electronics North America
Phillips Consulting Group, LLC
Phlebotics, Inc.
PhotoMed Technologies, Inc.
PhotoThera, Inc.
Pioneer Surgical
Pittsburgh Life Sciences Greenhouse
Pittsburgh Technology Council
Pivot Medical Inc.
Plasma Technologies, Inc.
Plexus Corp.
Pluromed, Inc.
Poilgrim Software, Inc.
Portaero
Preceptis Medical, Inc.
Precise-Pak Inc.
Pressure Biosciences, Inc. (PBIO)
Presymtec Medical
Prism VentureWorks
Prizm Medical, Inc.
Pro2Med Inc.
ProMedTek
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Prospect Venture Partners
Prospex Medical
Proteus Bimedical, Inc.
PuriCore
QHeart Medical Inc.
Qualcomm Life, Inc.
QualPro Consulting
Quasar Bio-Tech Inc.
Quidel Corporation
RBC Capital Markets
Redpoint Corporation
Regenesis Biomedical, Inc.
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LLC
Reichert Technologies
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ReShape Medical Inc.
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Respira Therapeutics, Inc.
Respiratory Motion, Inc.
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Response Biomedical Corporation
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Richmond Products Inc.
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Robomedica, Inc.
Roche Diagnostics
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Rodman Media Corp
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RoundTable Healthcare Partners
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Royal Oak Medical Devices, LLC
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Safeguard Scientifics, Inc.
Sakura Finetek USA, Inc.
Saladax Biomedical, Inc.
Salix Pharmaceuticals, Inc.
SandBox Medical LLC
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SCBIO
Scientific Imaginetics
SDRS LLC
Sebacia Inc.
Second Sight Medical Products, Inc.
Sekisui Diagnostics
Sensable
Sequent Medical Inc.
SI-BONE, Inc.
Siemens Healthcare
Sight Sciences Inc.
SightLine Partners
SIGNUS Medical, LLC
Silere Medical Technology, Inc
Silicon Valley Leadership Group
Silver Bullet Therapeutics, Inc.
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Smith & Nephew, Inc.
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Solace Therapeutics
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Solvonics Medical
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SonoSite, Inc.
Sorin Group USA, Inc.
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Sotera Wireless
South Carolina Dental Association
(SCDA)
Southeastern Medical Device
Association
Southern California Biomedical
Council (SoCalBio)
SP Surgical
SPE Medical
SpectraScience, Inc
Spherlngenics, Inc.
Spinal Kinetics
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SpineAlign Medical, Inc.
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Split Rock Partners
St. Jude Medical
STAAR Surgical Company
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Stimwave
Stout Medical Group
Strada Consulting
Streamline, Inc.
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SunShine Medical LLC
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Surface Solutions Labs, Inc.
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Synapse Biomedical, Inc.
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Tandem Diabetes
Targeson, Inc.
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Tarsus Medical Inc.
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Teleflex Incorporated
Temptime
Tenaxis Medical, Inc.
Teratech Corporation
Terumo BCT, Inc.
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Tethys Bioscience, Inc.
Texas Healthcare and Bioscience
Institute
The Eclipse Group
The Foundry
The Innovation Factory
The Plastics Industry Trade
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The Spectranetics Corporation
The Tech Council of Maryland
The Vertical Group
Therapeutic Resources, Inc.
TheraTogs, Inc.
ThermalTherapeutic Systems, Inc.
Thermo Fisher Scientific
ThermoGenesis Corp.
Therox
THI, Inc.
Thoratec Corporation
Three Arch Partners
Three Wire
Thubrikar Aortic Valve, Inc.
TIDI Products
Tissue Regenix USA Inc.
Titan Spine, LLC
Toshiba America Medical Systems,
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Tosoh Bioscience Inc.
Trademark Medical
Transcend Medical
Transcorp Spine
TransEnterix, Inc.
TransMedics, Inc.
Transonic Systems, Inc.
Trillium Diagnostics, LLC
Trillium Engineering
TriReme Medical, Inc
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Twin Star Medical
TYRX, Inc.
U.S. Chamber of Commerce
Ulthera
UltiMed, Inc.
Unilife medical solutions
Uresil
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Uromedica, Inc.
Uroplasty, Inc.
Urovalve, Inc.
USGI Medical, Inc.
USHIFU,LLC
Utah Dental Association
Utah Technology Council
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Valley Ventures
ValveXchange, Inc.
Vapotherm
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Vector Resources
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Velico Medical, Inc.
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Ven-Tel Plastics Corporation
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Venous Health
Ventus Medical, Inc.
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Verax Biomedical Incorporated
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Versant Ventures
VertiFlex®, Inc.
Vertos Medical Inc
Vibrynt, Inc.
VIDA Diagnostics
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Viking Systems, Inc.
Virginia Bio
Virginia Biotechnology Association
Virginia Dental Association
Virtual Scopics, Inc.
Viscogliosi Bros., LLC
Vision-Sciences, Inc.
VisionCare Ophthalmic Technologies
VisionQuest Industries, Inc.
Vital Images, Inc.
Vital Therapies, Inc.
Vital/Med Systems Corporation
Vitalcor, Inc.
Viveve
Volcano Corporation
VueTek Scientific, LLC
W. L. Gore & Associates
Warsaw-Kosciusko County Chamber of
Commerce
Washington Biotechnology &
Biomedical Association
Water Street Healthcare Partners
Waters Corporation
WaterStreet
WaveTec Vision
Welch Allyn
Wenzel Spine, Inc.
Wescor
White Pine Medical, Inc.
Wilson Sonsini Goodrich & Rosati
Wisconsin Dental Association
Woolfson Eye Institute
Wright Medical
Wyoming Dental Association
X-Spine
Xlumena
Yukon Medical
ZELTIQ
Zilico Limited
Zimmer, Inc.
Zoe Medical, Inc.
ZOLL Medical
Zyga Technologies
Zynex
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-23094
- Tax Analysts Electronic Citation2013 TNT 190-25
