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... vendors typically use upgraded sales software at the beginning of each year which is programmed to handle changes in tax laws that have just gone into effect, and on 1 January 2013 Cabela’s found that their upgraded software was improperly applying the medical device excise tax to all purchases rather than just those of qualifying items:
A companywide glitch in Cabela’s cash register system that added a 2.3 percent “Medical Excise Tax” to customers’ purchases — everything from boots to bullets — was an error and will be refunded, a company spokesman said.

The error was discovered last week after consumers in several states notified the company that the surcharge appeared on their sales receipt and had been applied to all of their purchases.

“It was a glitch in the system,” said Cabela’s spokesman Joe Arterburn said.

The error was limited to transactions that occurred Jan. 1 and was caught that same day by the Sidney, Neb.-based hunting and outdoor outfitter.

Images of Cabela’s sales receipts showing the surcharge have appeared on various websites prompting several rumors. One rumor alleged that retailers had begun passing their employees’ insurance coverage costs onto consumers in the form of a medical excise tax. Other sites claimed that because the tax had been applied to shoes and shirts that clothing and footwear are now considered medical devices under the new law.

Both speculations are false.

A companywide glitch in Cabela’s cash register system that added a 2.3 percent “Medical Excise Tax” to customers’ purchases — everything from boots to bullets — was an error and will be refunded, a company spokesman said.

From their Spanish-language FAQ (Google translation):

Excise tax on medical devices

Cabela's? Collects the excise tax on medical devices?

No, the excise tax on medical devices is a tax of 2.3% applicable to the sale of certain medical supplies. Cabela's sells some products included in the category of medical supplies but the tax is paid by the manufacturer or importer of the product, not by consumers.

At the bottom of any invoice having a non-zero medical device tax, they should note how much the tax contributed to the bill.