Medical device makers will begin paying a 2.3% excise tax on their products starting in January 2013, now that the Supreme Court has upheld the Patient Protection and Affordable Care Act, also known as ACA, (or less flatteringly as Obamacare). Intended to help finance ACA, the tax applies only to FDA-approved medical devices that aren't sold directly to consumers, such as hip implants, cardiac stents, pacemakers, and CT scan machines. The tax applies to gross sales receipts of more than $5 million and not earnings.

http://macscribbler.blogspot.com/2012/07/medical-device-tax-of-affordable-care.html