INCLUSION OF ROTAVIRUS GASTROENTERITIS AS A TAXABLE VACCINE.

SEC. 3002. INCLUSION OF ROTAVIRUS GASTROENTERITIS AS A TAXABLE VACCINE. (a) In General.—Paragraph (1) of section 4132(a) (defining taxable vaccine) is amended by adding at the end the following new subparagraph: “(K) Any vaccine against rotavirus gastroenteritis.”. (b) Effective Date.— (1) Sales.—The amendment made by this section shall apply to sales after the date of the enactment of this Act. (2) Deliveries.—For purposes of paragraph (1), in the case of sales on or before the date of the enactment of this Act for which delivery is made after such date, the delivery date shall be considered the sale date.