skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Publication 510
taxmap/pubs/p510-039.htm#en_us_publink1000117262

Vaccines(p34)

rule
Tax is imposed on certain vaccines sold by the manufacturer in the United States. A taxable vaccine means any of the following vaccines.
The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.
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/p510-039.htm#en_us_publink1000117263

Taxable use.(p34)

rule
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/p510-039.htm#en_us_publink1000117264

Credit or refund.(p34)

rule
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/p510-039.htm#en_us_publink1000117265
Conditions to allowance.(p34)
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.