taxable vaccine

(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.


26 USC § 4132(a)(1)

Scoping language

For purposes of this subchapter
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