Why not?
Any taxes a business pays is just another payment like for nuts or bolts or magnetrons.
It ALL gets passed to the final purchaser.
And then when the medical facility USES it, the cost is passed to the patient.
Simply because a tax is tacked on to the final cost doesn’t mean the purchaser is willing to pay. They may choose to fix the equipment they already have, curtailing profits and therefore money for R&D.