Internal Revenue Code:Sec. 4132. Definitions and special rules
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter C - Certain Vaccines
Statute
Sec. 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.
(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.
Sources
(Added Pub. L. 100-203, title IX, Sec. 9201(a), Dec. 22, 1987, 101
Stat. 1330-329; amended Pub. L. 100-647, title II, Sec. 2006(a),
Nov. 10, 1988, 102 Stat. 3612; Pub. L. 105-34, title IX, Sec.
904(b), (c), Aug. 5, 1997, 111 Stat. 873, 874; Pub. L. 105-277,
div. C, title XV, Sec. 1503(a), div. J, title III, Sec. 3002(a),
Oct. 21, 1998, 112 Stat. 2681-741, 2681-905; Pub. L. 106-170, title
V, Sec. 523(a)(1), (b)(1), Dec. 17, 1999, 113 Stat. 1927.)
Miscellaneous
AMENDMENTS
2006 - Tax Relief and Health Care Act of 2006 (P.L. 109-432)
SEC. 408. ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS VACCINES TO
LIST OF TAXABLE VACCINES.
(a) Meningococcal Vaccine.--Section 4132(a)(1) (defining taxable
vaccine) is amended by adding at the end the following new subparagraph:
``(O) Any meningococcal vaccine.''.
(b) Human Papillomavirus Vaccine.--Section 4132(a)(1), as amended by
subsection (a), is amended by adding at the end the following new
subparagraph:
``(P) Any vaccine against the human
papillomavirus.''.
2004 - Subsec.890(a),Pub.L.108-357, amended Sec.4132(a)
by adding at the end the following new subparagraph:
"(N) Any trivalent vaccine against influenza.".
2004 - Subsec.889(a),Pub.L.108-357, amended Sec.4132(a)
paragraph (1)(defining taxable vaccine) is amended by redesignating
subparagraphs (I), (J), (K), and (L) as subparagraphs (J), (K),
(L), and (M), respectively, and by inserting after subparagraph (H)
the following new subparagraph:
"(I) Any vaccine against hepatitis A.".
1999 - Subsec. (a)(1)(K). Pub. L. 106-170, Sec. 523(b)(1),
repealed Pub. L. 105-277, Sec. 1503(a). See 1998 Amendment note
below.
Subsec. (a)(1)(L). Pub. L. 106-170, Sec. 523(a)(1), added subpar.
(L).
1998 - Subsec. (a)(1)(K). Pub. L. 105-277, Sec. 3002(a), added a
subpar. (K) identical to that added by Pub. L. 105-277, Sec.
1503(a). See below.
Pub. L. 105-277, Sec. 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, Sec. 523(b)(1).
1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 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.''
Subsec. (a)(2) to (8). Pub. L. 105-34, Sec. 904(c), redesignated
pars. (6) to (8) as (2) to (4), respectively, and struck out former
pars. (2) to (5) which read as follows:
''(2) DPT vaccine. - The term 'DPT vaccine' means any vaccine
containing pertussis bacteria, extracted or partial cell bacteria,
or specific pertussis antigens.
''(3) DT vaccine. - The term 'DT vaccine' means any vaccine
(other than a DPT vaccine) containing diphtheria toxoid or tetanus
toxoid.
''(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.
''(5) Polio vaccine. - The term 'polio vaccine' means any vaccine
containing polio virus.''
1988 - Subsec. (c). Pub. L. 100-647 added pars. (1) and (2) and
redesignated former pars. (1) and (2) as (3) and (4), respectively.
EFFECTIVE DATE OF 2006 AMENDMENT
2006 - Tax Relief and Health Care Act of 2006 (P.L. 109-432)
SEC. 408(c) Effective <<NOTE: 26 USC 4132 note.>> Date.--
(1) Sales, etc.--The amendments made by 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.--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.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub.L.108-357,Sec.890; Effective Date.--
(1) Sales, etc.--The amendment made by this section shall
apply to sales and uses on or after the later of--
(A) 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.--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.
Amendment by Pub.L.108-357,Sec.889; Effective Date.--
(1) Sales, etc.--The amendments
made by subsection (a) 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.--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.
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106-170, title V, Sec. 523(a)(2), Dec. 17, 1999, 113
Stat. 1927, provided that:
''(A) Sales. - 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.
''(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.''
Pub. L. 106-170, title V, Sec. 523(b)(3), Dec. 17, 1999, 113
Stat. 1928, provided that: ''The amendments made by this subsection
(amending this section and section 9510 of this title and repealing
provisions set out as notes under this section and section 9510 of
this title) shall take effect as if included in the provisions of
the Omnibus Consolidated and Emergency Supplemental Appropriations
Act, 1999 (Pub. L. 105-277) to which they relate.''
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-277, div. C, title XV, Sec. 1503(b), div. I, title
III, Sec. 3002(b), Oct. 21, 1998, 112 Stat. 2681-741, 2681-905,
which provided that amendment of this section by Pub. L. 105-277
was applicable to sales after Oct. 21, 1998, and that delivery date
would be considered sale date in the case of sales on or before
Oct. 21, 1998, was repealed by Pub. L. 106-170, title V, Sec.
523(b)(1), Dec. 17, 1999, 113 Stat. 1927.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective on the day after Aug. 5,
1997, see section 904(d) of Pub. L. 105-34, set out as a note under
section 4131 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 2006(c) of Pub. L. 100-647 provided that: ''The
amendments made by this section (amending this section and section
9510 of this title) shall take effect as if included in the
amendments made by section 9201 of the Omnibus Budget
Reconciliation Act of 1987 (Pub. L. 100-203).''
LIMITATION ON CERTAIN CREDITS OR REFUNDS
Section 904(e) of Pub. L. 105-34 provided that: ''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 January 1,
1999, 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 (Aug. 5, 1997).''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4131, 9510 of this title.
