No. The medical device excise tax does not apply to taxable medical device sales made during the period from Jan. 1, 2016, through Dec. 31, 2019. Thus, a taxpayer is not required to file Form 720 to report sales of taxable medical devices for quarters during 2016 through 2019. However, the taxpayer may be required to file Form 720 during the moratorium if the taxpayer is liable for excise tax other than the medical device excise tax.
