(a) Definitions relating to taxable vaccines For purposes of this subchapter—
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:
- 1997 “(2) DPT vaccine.—The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
- 1997 “(3) DT vaccine.—The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.
- 1997 “(4) MMR vaccine.—The term ‘MMR vaccine’ means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella.
- 1997 “(5) Polio vaccine.—The term ‘polio vaccine’ means any vaccine containing polio virus.”
(1) Taxable vaccine The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 904(b), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “The term ‘taxable vaccine’ means any vaccine—
“(A) which is listed in the table contained in section 4131(b)(1), and
“(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing.”
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(A) Any vaccine containing diphtheria toxoid.
(B) Any vaccine containing tetanus toxoid.
(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
(D) Any vaccine against measles.
(E) Any vaccine against mumps.
(F) Any vaccine against rubella.
(G) Any vaccine containing polio virus.
(H) Any HIB vaccine.
(I) Any vaccine against hepatitis A.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.
(J) Any vaccine against hepatitis B.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.
(K) Any vaccine against chicken pox.
Amended 1998, 1999, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.
- 1999 Pub. L. 106-170 Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1503(a). See 1998 Amendment note below.
- 1998 Pub. L. 105-277 Pub. L. 105–277, § 3002(a), added a subpar. (K) identical to that added by Pub. L. 105–277, § 1503(a). See below.
- 1998 Pub. L. 105-277 Pub. L. 105–277, § 1503(a), which directed amendment of section 4132(1) by adding a new subpar. (K) at the end, was repealed by Pub. L. 106–170, § 523(b)(1).
(L) Any vaccine against rotavirus gastroenteritis.
Amended 1999, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.
- 1999 Pub. L. 106-170 Pub. L. 106–170, § 523(a)(1), added subpar. (L).
(M) Any conjugate vaccine against streptococcus pneumoniae.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.
(N) Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
Amended 2004, 2013
- 2013 Pub. L. 113-15 Pub. L. 113–15 inserted “or any other vaccine against seasonal influenza” before period at end.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 890(a), added subpar. (N).
(O) Any meningococcal vaccine.
Amended 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432 added subpars. (O) and (P).
(P) Any vaccine against the human papillomavirus.
Amended 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432 added subpars. (O) and (P).
(2) Vaccine The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:
- 1997 “(2) DPT vaccine.—The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
- 1997 “(3) DT vaccine.—The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.
- 1997 “(4) MMR vaccine.—The term ‘MMR vaccine’ means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella.
- 1997 “(5) Polio vaccine.—The term ‘polio vaccine’ means any vaccine containing polio virus.”
(3) United States The term “United States” has the meaning given such term by section 4612(a)(4).
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:
- 1997 “(2) DPT vaccine.—The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
- 1997 “(3) DT vaccine.—The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.
- 1997 “(4) MMR vaccine.—The term ‘MMR vaccine’ means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella.
- 1997 “(5) Polio vaccine.—The term ‘polio vaccine’ means any vaccine containing polio virus.”
(4) Importer The term “importer” means the person entering the vaccine for consumption, use, or warehousing.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:
- 1997 “(2) DPT vaccine.—The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
- 1997 “(3) DT vaccine.—The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.
- 1997 “(4) MMR vaccine.—The term ‘MMR vaccine’ means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella.
- 1997 “(5) Polio vaccine.—The term ‘polio vaccine’ means any vaccine containing polio virus.”
(b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed
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(1) In general Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—
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(A) returned (other than for resale) to the person who paid such tax, or
(B) destroyed,
the Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine.
(2) Claim must be filed within 6 months Paragraph (1) shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed.
(3) Condition of allowance of credit or refund No credit or refund shall be allowed or made under paragraph (1) with respect to any vaccine unless the person who paid the tax establishes that he—
(A) has repaid or agreed to repay the amount of the tax to the ultimate purchaser of the vaccine, or
(B) has obtained the written consent of such purchaser to the allowance of the credit or the making of the refund.
(4) Tax imposed only once No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded.
(c) Other special rules
Amended 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647 added pars. (1) and (2) and redesignated former pars. (1) and (2) as (3) and (4), respectively.
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(1) Certain uses treated as sales Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer.
(2) Treatment of vaccines shipped to United States possessions Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States.
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(3) Fractional part of a dose In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose.
(4) Disposition of revenues from Puerto Rico and the Virgin Islands The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131.