megatanman

If this health care bill was set in stone,then yes,I can see the necessity,but how many different versions,how many different times has it been amended,how many more times will it be?

I have not seen any tanning bed,or lamp manufacturers publicly announce the ramifications of a bill like this,I have only seen an ex salon owner who does not agree with health care reform or the current administrations agendavoice an opinion on the matter.

This is basically more monday morning quarterbacking from the team waterboy.

NJtanner

What is wrong with people voicing opinions?

megatanman

Absolutely nothing when ALL the facts are laid out...What Jim posted was the equivalent of the death panels,he only sees what he chooses to.

339
8 SEC. 552. EXCISE TAX ON MEDICAL DEVICES.
9 (a) IN GENERAL.—Chapter 31 of the Internal Rev10
enue Code of 1986 is amended by adding at the end the
11 following new subchapter:
12 ‘‘Subchapter D—Medical Devices
14 ‘‘(a) IN GENERAL.—There is hereby imposed on the
15 first taxable sale of any medical device a tax equal to 2.5
16 percent of the price for which so sold.
17 ‘‘(b) FIRST TAXABLE SALE.—For purposes of this
18 section—
19 ‘‘(1) IN GENERAL.—The term ‘first taxable
20 sale’ means the first sale, for a purpose other than
21 for resale, after production, manufacture, or importation.

340
1 ‘‘(2) EXCEPTION FOR SALES AT RETAIL
ESTABLISHMENTS.—Such term shall not include the sale
3 of any medical device if—
4 ‘‘(A) such sale is made at a retail establishment on terms which are available to the general public, and
7 ‘‘(B) such medical device is of a type (and
8 purchased in a quantity) which is purchased by
9 the general public.
10 ‘‘(3) EXCEPTION FOR EXPORTS, ETC.—Rules
11 similar to the rules of sections 4221 (other than
12 paragraphs (3), (4), (5), and (6) of subsection (a)
13 thereof) and 4222 shall apply for purposes of this
14 section. To the extent provided by the Secretary,
15 section 4222 may be extended to, and made applicable with respect to, the exemption provided by paragraph (2).
18 ‘‘(4) SALES TO PATIENTS NOT TREATED AS RESALES.—If a medical device is sold for use in connection with providing any health care service to an
21 individual, such sale shall not be treated as being for
22 the purpose of resale (even if such device is sold to
23 such individual).
24 ‘‘(c) OTHER DEFINITIONS AND SPECIAL RULES.—

341
1 ‘‘(1) MEDICAL DEVICE.—The term ‘medical device’ means any device (as defined in section 201(h)
3 of the Federal Food, Drug, and Cosmetic Act) intended for humans.
5 ‘‘(2) LEASE TREATED AS SALE.—Rules similar
6 to the rules of section 4217 shall apply.
7 ‘‘(3) USE TREATED AS SALE.—
8 ‘‘(A) IN GENERAL.—If any person uses a
9 medical device before the first taxable sale of
10 such device, then such person shall be liable for
11 tax under such subsection in the same manner
12 as if such use were the first taxable sale of such
13 device.
14 ‘‘(B) EXCEPTIONS.—The preceding sentence shall not apply to—
16 ‘‘(i) use of a medical device as material in the manufacture or production of,
18 or as a component part of, another medical
19 device to be manufactured or produced by
20 such person, or
21 ‘‘(ii) use of a medical device after a
22 sale described in subsection (b)(2).
23 ‘‘(4) DETERMINATION OF PRICE.—

342
1 ‘‘(A) IN GENERAL.—Rules similar to the
2 rules of subsections (a), (c), and (d) of section
3 4216 shall apply for purposes of this section.
4 ‘‘(B) CONSTRUCTIVE SALE PRICE.—If—
5 ‘‘(i) a medical device is sold (otherwise
6 than through an arm’s length transaction)
7 at less than the fair market price, or
8 ‘‘(ii) a person is liable for tax for a
9 use described in paragraph (3),
10 the tax under this section shall be computed on
11 the price for which such or similar devices are
12 sold in the ordinary course of trade as determined by the Secretary.
14 ‘‘(5) RESALES PURSUANT TO CERTAIN CONTRACT ARRANGEMENTS.—
16 ‘‘(A) IN GENERAL.—In the case of a specified contract sale of a medical device, the seller
18 referred to in subparagraph (B)(i) shall be entitled to recover from the producer, manufacturer, or importer referred to in subparagraph
21 (B)(ii) the amount of the tax paid by such seller under this section with respect to such sale.
23 ‘‘(B) SPECIFIED CONTRACT SALE.—For

343
1 medical device, the first taxable sale of such device
2 if—
3 ‘‘(i) the seller is not the producer,
4 manufacturer, or importer of such device,
5 ‘‘(ii) the price at which such device is
6 so sold is determined in accordance with a
7 contract between the producer, manufacturer, or importer of such device and the
9 person to whom such device is so sold.
10 ‘‘(C) SPECIAL RULES RELATED TO CREDITS AND REFUNDS.—In the case of any credit
12 or refund under section 6416 of the tax imposed under this section on a specified contract
14 sale of a medical device—
15 ‘‘(i) such credit or refund shall be allowed or made only if the seller has filed
17 with the Secretary the written consent of
18 the producer, manufacturer, or importer
19 referred to in subparagraph (B)(ii) to the
20 allowance of such credit or the making of
21 such refund, and
22 ‘‘(ii) the amount of tax taken into account under subparagraph (A) shall be re24
duced by the amount of such credit or refund.’’.

344
1 (b) CONFORMING AMENDMENTS.—
2 (1) Paragraph (2) of section 6416(b) of such
3 Code is amended—
4 (A) by inserting ‘‘or 4061’’ after ‘‘under
5 section 4051’’, and
6 (B) by adding at the end the following: ‘‘In
7 the case of the tax imposed by section 4061,
8 subparagraphs (B), (C), (D), and (E) shall not
9 apply.’’.
10 (2) The table of subchapters for chapter 31 of
11 such Code is amended by adding at the end the following new item:
‘‘SUBCHAPTER D. MEDICAL DEVICES.’’.
13 (c) EFFECTIVE DATE.—The amendments made by
14 this section shall apply to sales (and leases and uses treated as sales) after December 31, 2012.



There now we have more than just what Jim wants you to see.

Brian Oshman

Thank you.

engfant

nancy pelosi can toss **** cheneys salad with a side of cocktail sausage

navigatin1

You know you want her. So quit frontin fool!

engfant

If I tossed that salad we'd be in better shape for sure.

Ezliving_Jim

NOW is the time that all small business owners, and tanning salon owners in particular, have a small window of opportunity to call their Representatives in Congress and The Senate and voice strong opposition to Obamacare. This must be done before the legislation is brought to a vote and "set in stone."

The risks to the tanning salon industry if Obamacare passes into law are enormous. The risks to tanning salon owners are far beyond the excise tax proposed on tanning equipment and lamps. One must be very naive to not understand that.

(Don't even get me started on what happens to your electric bills, gasoline taxes, natural gas taxes, and the price of every product that moves by truck if Cap & Trade becomes law.)

It's Kill Bill Time. After the legislation is "set in stone," we are dead and buried. CALL 877-264-4226 in strong opposition to Obamacare today, tomorrow, everyday until the legislation is killed. Also, email your Congressmen and Senators. It really is important to strongly voice your opposition to Obamacare NOW and OFTEN.

Ezliving_Jim

Who is being misleading here?

I have posted links to the complete Obamacare bills at least 3 times. There is also the longest running topic in tantalk history on the actions of Obama and The Dem.

It is the responsibility of every American to educate themselves on the important legislative initiatives facing us.

I can point out the alligators in the swamp, but it's a fool that thinks it's still safe to swim. Educate yourself. And let your representatives in Congress know what you think.

megatanman

YOU ARE!...You post only what you want people to see,thats all you have done in the longest running topic on Tantalk.

You seem to forget your biggest hero..GWB started all of this so called Socialism.If you would take the time to relay the facts rather than how you perceive them,you might garner more support.You choose to show a general bias toward obama and the dems..which makes any argument you have nothing more than a personal attack against something you personally don't agree with.

I tried to explain this to you before Jim,but your just like the rest of undereducated,inbred America.

Your message keeps getting lost in the obvious bias you have against democrats in general,if you had to make a living on selling America on your Ideology,you would be LIVING IN A VAN DOWN BY THE RIVER!

YOU MUST REMEMBER THIS...EVERYONE HAS THEIR OWN AGENDA,THEIR AGENDA WILL NOT ALWAYS AGREE WITH YOUR PERSPECTIVE AND VICE VERSA.