### Question
What does qualified sale mean?


### Answer
**Qualified sale** has the following meaning in *26 U.S.C. § 4682*:

> any sale by the manufacturer, producer, or importer of any substance—


(i) for use by the purchaser as a propellant in metered dose inhalers, or


(ii) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser

#### Citation:
  - *26 U.S.C. § 4682*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter D-Ozone-Depleting Chemicals, Etc.**

