26 U.S.C. § 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

The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.

(3)

United States

The term “United States” has the meaning given such term by section 4612(a)(4).

(4)

Importer

The term “importer” means the person entering the vaccine for consumption, use, or warehousing.

(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

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

(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.

(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.

Pub. L. 100–203, title IX, § 9201(a)Dec. 22, 1987101 Stat. 1330–329 Pub. L. 100–647, title II, § 2006(a)Nov. 10, 1988102 Stat. 3612 Pub. L. 105–34, title IX, § 904(b)Aug. 5, 1997111 Stat. 873 Pub. L. 105–277, div. C, title XV, § 1503(a)Oct. 21, 1998112 Stat. 2681–741 Pub. L. 106–170, title V, § 523(a)(1)Dec. 17, 1999113 Stat. 1927 Pub. L. 108–357, title VIIIOct. 22, 2004118 Stat. 1643 Pub. L. 109–432, div. A, title IV, § 408(a)Dec. 20, 2006120 Stat. 2962 Pub. L. 113–15, § 1(a)June 25, 2013127 Stat. 476(Added , , ; amended , , ; , (c), , , 874; , div. J, title III, § 3002(a), , , 2681–905; , (b)(1), , ; , §§ 889(a), 890(a), , , 1644; , (b), , ; , , .)

Editorial Notes

Amendments

Pub. L. 113–152013—Subsec. (a)(1)(N). inserted “or any other vaccine against seasonal influenza” before period at end.

Pub. L. 109–4322006—Subsec. (a)(1)(O), (P). added subpars. (O) and (P).

Pub. L. 108–357, § 889(a)2004—Subsec. (a)(1)(I) to (M). , added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.

Pub. L. 108–357, § 890(a)Subsec. (a)(1)(N). , added subpar. (N).

Pub. L. 106–170, § 523(b)(1)Pub. L. 105–277, § 1503(a)1999—Subsec. (a)(1)(K). , repealed . See 1998 Amendment note below.

Pub. L. 106–170, § 523(a)(1)Subsec. (a)(1)(L). , added subpar. (L).

Pub. L. 105–277, § 3002(a)Pub. L. 105–277, § 1503(a)1998—Subsec. (a)(1)(K). , added a subpar. (K) identical to that added by . See below.

Pub. L. 105–277, § 1503(a)Pub. L. 106–170, § 523(b)(1), which directed amendment of section 4132(1) by adding a new subpar. (K) at the end, was repealed by .

Pub. L. 105–34, § 904(b)1997—Subsec. (a)(1). , 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.”

Pub. L. 105–34, § 904(c)Subsec. (a)(2) to (8). , redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:

vaccine“(2) DPT .—The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.

vaccine“(3) DT .—The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.

vaccine“(4) MMR .—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.

Polio vaccine“(5) .—The term ‘polio vaccine’ means any vaccine containing polio virus.”

Pub. L. 100–6471988—Subsec. (c). added pars. (1) and (2) and redesignated former pars. (1) and (2) as (3) and (4), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2013 Amendment

Pub. L. 113–15, § 1(b)June 25, 2013127 Stat. 476

“(1)

Sales, etc .—

The amendment made by this section [amending this section] shall apply to sales and uses on or after the later of—

“(A)

June 25, 2013 the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [], or

“(B)

the date on which the Secretary of Health and Human Services lists any vaccine against seasonal influenza (other than any vaccine against seasonal influenza listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

“(2)

Deliveries .—

For purposes of paragraph (1) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such paragraph for which delivery is made after such date, the delivery date shall be considered the sale date.”

, , , provided that:

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title IV, § 408(c)Dec. 20, 2006120 Stat. 2962

“(1)

Sales, etc .—

Dec. 20, 2006The amendments made by this section [amending this section] shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [].

“(2)

Deliveries .—

, , , provided that:

Effective Date of 2004 Amendment

Pub. L. 108–357, title VIII, § 889(b)Oct. 22, 2004118 Stat. 1643

“(1)

Sales, etc .—

Oct. 22, 2004The amendments made by subsection (a) [amending this section] shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [].

“(2)

Deliveries .—

, , , provided that:

Pub. L. 108–357, title VIII, § 890(b)Oct. 22, 2004118 Stat. 1644

“(1)

Sales, etc .—

The amendment made by this section [amending this section] shall apply to sales and uses on or after the later of—

“(A)

Oct. 22, 2004 the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [], or

“(B)

the date on which the Secretary of Health and Human Services lists any vaccine against influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

“(2)

Deliveries .—

, , , provided that:

Effective Date of 1999 Amendment

Pub. L. 106–170, title V, § 523(a)(2)Dec. 17, 1999113 Stat. 1927

“(A)

Sales .—

Dec. 17, 1999The amendment made by this subsection [amending this section] shall apply to vaccine sales after the date of the enactment of this Act [], but shall not take effect if subsection (b) [see note below] does not take effect.

“(B)

Deliveries .—

For purposes of subparagraph (A), in the case of sales on or before the date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.”

, , , provided that:

Pub. L. 106–170, title V, § 523(b)(3)Dec. 17, 1999113 Stat. 1928

section 9510 of this title section 9510 of this title Pub. L. 105–277“The amendments made by this subsection [amending this section and and repealing provisions set out as notes under this section and ] shall take effect as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 [] to which they relate.”

, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–277, div. C, title XV, § 1503(b)Oct. 21, 1998112 Stat. 2681–741 Pub. L. 105–277Oct. 21, 1998Oct. 21, 1998Pub. L. 106–170, title V, § 523(b)(1)Dec. 17, 1999113 Stat. 1927, div. I, title III, § 3002(b), , , 2681–905, which provided that amendment of this section by was applicable to sales after , and that delivery date would be considered sale date in the case of sales on or before , was repealed by , , .

Effective Date of 1997 Amendment

Pub. L. 105–34Aug. 5, 1997section 904(d) of Pub. L. 105–34 section 4131 of this titleAmendment by effective on the day after , see , set out as a note under .

Effective Date of 1988 Amendment

section 9510 of this title Pub. L. 100–203“The amendments made by this section [amending this section and ] shall take effect as if included in the amendments made by section 9201 of the Omnibus Budget Reconciliation Act of 1987 [].”

, , , provided that:

Limitation on Certain Credits or Refunds

Pub. L. 105–34, title IX, § 904(e)Aug. 5, 1997111 Stat. 874

January 1, 1999Aug. 5, 1997“For purposes of applying section 4132(b) of the Internal Revenue Code of 1986 with respect to any claim for credit or refund filed before , the amount of tax taken into account shall not exceed the tax computed under the rate in effect on the day after the date of the enactment of this Act [].”

, , , provided that: