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IRS Tax Map 2008
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taxmap/pubs/p510-043.htm#en_us_publink1000117262

Vaccines(p36)


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Vaccines

Tax is imposed on certain vaccines sold by the manufacturer in the United States. A taxable vaccine means any of the following vaccines.
The tax is $.75 per dose of each taxable vaccine. The tax per dose on a vaccine that contains more than one taxable vaccine is $.75 times the number of taxable vaccines.
taxmap/pubs/p510-043.htm#en_us_publink1000117263

Taxable use.(p36)


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Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer.
taxmap/pubs/p510-043.htm#en_us_publink1000117264

Credit or refund.(p36)


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A credit or refund (without interest) is available if the vaccine is: The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed.
taxmap/pubs/p510-043.htm#en_us_publink1000117265

Conditions to allowance.(p36)
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To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund.