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The Excise Tax: Lessons on Constructive Pricing

 Buyer/Planner  ● Purchasing  Regulatory/Clinical Affairs   Supply Chain Management

This session will provide practical lessons learned since the Federal Excise Tax on medical devices went into effect in January 2013. It will focus on how to confirm that you are paying the lowest possible excise taxes based on constructive pricing, exclusions and exemptions. You will leave knowing how constructive pricing should work for imports, sales at retail, sales to retailers and sales to wholesalers.

Session Takeaways:

• Know that you’re applying the correct constructive price based on your distribution channels
• Know that you’re claiming all available exemptions
• Know the taxability of services included with the sale, and any contract manufacturer, export, resale, not for profit and government exemptions


Ault Will_webWilliam D. Ault, CPA
Crowe Horwath

Will Ault is a Director in Crowe Horwath’s New York office and leads the firm’s Federal excise tax consulting practice. He provides Federal excise tax compliance and consulting services to manufacturers, importers and service providers, including taxability analysis, tax calculation reviews, return preparation and review services, refund analysis and IRS tax audit assistance. Mr. Ault’s recent experience includes extensive consultation with respect to the Federal excise tax on medical devices, compliance services to corporate aircraft companies, aviation fuel credits, excise tax on self-insured health insurance plans and controversy settlement for air transportation services companies. His licenses and affiliations include CPA in New York, Connecticut and Maine; American Institute of Certified Public Accountants (AICPA); New York State Bar.