26 U.S.C. § 4132: Definitions and special rules

Any vaccine containing diphtheria toxoid. Any vaccine containing tetanus toxoid. Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Any vaccine against measles. Any vaccine against mumps. Any vaccine against rubella. Any vaccine containing polio virus. Any HIB vaccine. Any vaccine against hepatitis A. Any vaccine against hepatitis B. Any vaccine against chicken pox. Any vaccine against rotavirus gastroenteritis. Any conjugate vaccine against streptococcus pneumoniae. Any trivalent vaccine against influenza or any other vaccine against seasonal influenza. Any meningococcal vaccine. Any vaccine against the human papillomavirus. The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases. The term “United States” has the meaning given such term by section 4612(a)(4). The term “importer” means the person entering the vaccine for consumption, use, or warehousing. returned (other than for resale) to the person who paid such tax, or destroyed, 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. has repaid or agreed to repay the amount of the tax to the ultimate purchaser of the vaccine, or has obtained the written consent of such purchaser to the allowance of the credit or the making of the refund. 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. 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. Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States. 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. The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131. the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [ June 25, 2013 ], or 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. 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.” The 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 [ Dec. 20, 2006 ]. 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.” The 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 [ Oct. 22, 2004 ]. 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.” the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act [ Oct. 22, 2004 ], or 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. 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.” The amendment made by this subsection [amending this section] shall apply to vaccine sales after the date of the enactment of this Act [ Dec. 17, 1999 ], but shall not take effect if subsection (b) [see note below] does not take effect. 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.”