Sale Tax Policy

Effective: September 1, 2023

Our Sales Tax Policy (the “Policy”) is designed to ensure that Moderna and its affiliates (collectively “Moderna”) and its customers comply with applicable laws and regulations related to the collection and remittance of United States state and local sales tax (“sales tax”). This Policy applies to transactions involving the sale of goods by Moderna to customers receiving products within United States state and local jurisdictions where sales tax is imposed and Moderna has an obligation to collect and remit sales and use tax.

The Policy is designed to aid in compliance with applicable sales tax laws and regulations, and to offer transparency to our customers regarding the sales tax applied to their purchases. Adherence to this Policy is essential to maintain customer trust, mitigate sales tax-related risks, and ensure the smooth operation of our business.

Customer Sales Tax Invoice Disputes

If sales tax appears to be incorrectly charged by Moderna, customers can submit refund requests/claims to the Moderna customer care team. The Moderna Tax Department will review the request/claim, potentially request additional supporting documentation or clarification, and make any necessary adjustments in accordance with our sales tax billing correction procedure.

Sales Tax Billing Corrections

Moderna’s commitment to accuracy extends to all aspects of our business, including sales tax calculations. However, we understand that errors can occur. In such instances, we have a correction procedure in place as follows:

1. Error Reporting. If a customer believes that there is an error in the sales tax charged on its invoice, please notify Moderna immediately. You can do this by contacting our customer care team via email at commercialops@modernatx.com or phone at 1-866-MODERNA (663-3762).

2. Investigation. Upon receiving your inquiry, the Moderna customer care and Tax Department will review the customer’s claim and the sales tax calculations on the related invoice(s). Moderna may ask the customer for additional information or documentation to assist with our investigation. If relevant, please ensure valid sales tax-exempt documentation was submitted and approved by the Moderna Tax Department by uploading the documentation to the Tax-Exempt Portal here: https://taxform.modernatx.com/. This process may take up to 7 business days to complete.

3. Correction and Communication. If Moderna determines that an error has occurred, it will adjust the sales tax amount invoiced promptly within 30 days from the invoice date. To adjust the sales tax amount, a credit memo will be issued against the entire original invoice, and Moderna will re-bill the customer with a new invoice without sales tax in our next billing cycle. If your inquiry was submitted after 30 days from the invoice date, Moderna will not issue a direct sales tax refund and the customer will need to submit a sales tax refund with the relevant state tax authority. All Moderna invoices are expected to be paid in full including any applicable sales tax billed during a dispute and/or billing correction. Moderna will not accept a short payment of an invoice that includes sales tax, and any short payment may result in blocking future transactions. Moderna will communicate the outcome of our investigation and any corrections made to customers via the customer preferred contact method.

4. Dispute Resolution. If a customer disagrees with the result of our investigation, the customer may send the matter to Moderna’s dispute resolution team for further review. Moderna will conduct a further review and work with the customer to resolve the matter.

Policy Updates

This Policy may be updated periodically to reflect changes in laws, regulations, or our business practices. We encourage customers to review this Policy regularly.

If you have any questions or concerns about this Policy, please contact our customer care team. We’re here to help.