26 USC 4132 - Definitions and special rules

U.S Code last checked for updates: Nov 22, 2024

§ 4132.

Definitions and special rules

(a)

Definitions relating to taxable vaccines

For purposes of this subchapter—

(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:

(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.

(J)

Any vaccine against hepatitis B.

(K)

Any vaccine against chicken pox.

(L)

Any vaccine against rotavirus gastroenteritis.

(M)

Any conjugate vaccine against streptococcus pneumoniae.

(N)

Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.

(O)

Any meningococcal vaccine.

(P)

Any vaccine against the human papillomavirus.

(2)

Vaccine

(3)

United States

(4)

Importer

(b)

Credit or refund where vaccine returned to manufacturer, etc., or destroyed

(1)

In general

Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—

(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

(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

(c)

Other special rules

(1)

Certain uses treated as sales

(2)

Treatment of vaccines shipped to United States possessions

(3)

Fractional part of a dose

(4)

Disposition of revenues from Puerto Rico and the Virgin Islands

(Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–329; amended Pub. L. 100–647, title II, § 2006(a), Nov. 10, 1988, 102 Stat. 3612; Pub. L. 105–34, title IX, § 904(b), (c), Aug. 5, 1997, 111 Stat. 873, 874; Pub. L. 105–277, div. C, title XV, § 1503(a), div. J, title III, § 3002(a), Oct. 21, 1998, 112 Stat. 2681–741, 2681–905; Pub. L. 106–170, title V, § 523(a)(1), (b)(1), Dec. 17, 1999, 113 Stat. 1927; Pub. L. 108–357, title VIII, §§ 889(a), 890(a), Oct. 22, 2004, 118 Stat. 1643, 1644; Pub. L. 109–432, div. A, title IV, § 408(a), (b), Dec. 20, 2006, 120 Stat. 2962; Pub. L. 113–15, § 1(a), June 25, 2013, 127 Stat. 476.)

cite as: 26 USC 4132