CHAPTER 32— MANUFACTURERS EXCISE TAXES›Subchapter C— Certain Vaccines
§ 4131. Imposition of tax
26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
(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.
(Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–327; amended Pub. L. 103–66, title XIII, § 13421(a), Aug. 10, 1993, 107 Stat. 565; Pub. L. 105–34, title IX, § 904(a), Aug. 5, 1997, 111 Stat. 873.)
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