### Question
How does the law define qualified sale?


### Answer
Under *26 U.S.C. § 4682*, **qualified sale** is defined as:

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


(I) for use by the purchaser to sterilize medical instruments or as propellants 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.**

