Damn it, it is not, not just 2.3% tax, it is 2.3% on sales. So, if they sell a billion dollars of equipment it is 230,000 dollar tax. If they had a 20% margin and made 200 million and this 2.3% on profits, it would be 46,000, a huge burden to a compange.
doesn't matter with regard to the point I was making. Whatever the amount of the tax it will be passed on to consumers in the form of highter prices, thus increasing the cost of Obamacare in a commensurate amount. There is no net benefit to the government and the costs of administrating the tax are born by the taxpayers.