### Question
What does taxable vaccine mean?


### Answer
**Taxable vaccine** has the following meaning in *26 U.S.C. § 4132*:

> any vaccine—


(A) which is listed in the table contained in section 4131(b)(1), and


(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing

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

