### Question
What is the definition of taxable vaccine?


### Answer
The definition of **taxable vaccine** is as follows in *26 U.S.C. § 4132*:

> any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:



(A) Any vaccine containing diphtheria toxoid

#### Citation:
  - *26 U.S.C. § 4132*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter C-Certain Vaccines**

