### Question
How does MANUFACTURERS EXCISE TAXES define taxable vaccine?


### Answer
Under *26 U.S.C. § 4132*, **taxable vaccine** is defined as:

> 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**

