The IRS released its Final Rule on the Medical Device Tax on December 5, 2012.  There was no change to the IRS proposed rule definition of "Taxable Medical Device" in the Final Rule compared to the proposed rule released earlier this year.  Therefore the NADL's analysis released to the industry in October 2012 is confirmed and this is good news for most domestic dental laboratories since most domestic dental laboratories are manufacturing dental devices that are not required to be listed with the FDA and consequently those device will not be subject to the Medical Device Tax.