26 U.S.C. § 4131
Imposition of tax
# (a) General rule
There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
# (b) Amount of tax
(1) In general The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine. (2) Combinations of vaccines If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
# (c) Application of section
The tax imposed by this section shall apply— (1) after December 31, 1987 , and before January 1, 1993 , and (2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.
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Cited by 7
- 26 CFR § 48.4221-1 — Tax-free sales; general rule.
- 26 CFR § 48.4221-3 — Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 26 CFR § 48.6416(b)(2)-2 — Exportations, uses, sales, and resales included.
- 26 U.S.C. § 4132 — Definitions and special rules
- 26 U.S.C. § 4221 — Certain tax-free sales
- 26 U.S.C. § 6416 — Certain taxes on sales and services
- 26 U.S.C. § 9510 — Vaccine Injury Compensation Trust Fund
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