Effective: September 01, 2023
Modified: August 06, 2025
Policy Overview
This Sales Tax Policy (the "Policy") is designed to ensure that Moderna US, Inc. 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 vaccines 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.
This Policy provides guidelines for the calculation, collection, and remittance of sales and use tax on Moderna products. The Policy is designed to help in compliance with applicable sales tax laws and regulations, and to offer transparency to customers regarding the sales tax applied to their purchases. Adherence to this Policy is essential to maintaining customer trust, mitigate sales tax-related risks, and support the smooth operation of our business.
Calculation of Sales Tax
Moderna's sales of vaccines may be subject to sales and use tax depending upon the delivery location and the purchaser's identity (e.g., tax exempt status of the purchaser or intended use of the purchased goods). Moderna determines sales and use taxes to be billed and collected based on the taxability of the sale of products, the destination of the products shipped and applicable state and local laws and regulations.
Customers claiming a sales tax exemption must submit valid documentation to Moderna. Upon successful review of the submitted documentation, Moderna will adjust the sales tax determination accordingly to reflect the customers' sales tax-exempt status.
Key considerations include:
1. Tax Rates: Calculated based on jurisdictional rates where vaccines are delivered, which include state and local components. Rates may vary within states and are subject to change.
2. Taxable Items: Most tangible personal property and certain services are taxable. The taxability of vaccines varies by state.
3. Sales Tax Exemptions: Customers asserting a valid exemption must provide a complete exemption certificate applicable to the state and exemption type claimed.
4. Remittance of Sales Tax: Moderna is responsible for the remittance of sales tax collected on orders to appropriate authorities in a timely manner.
Customer Sales Tax Exemption Process
To facilitate compliance and prevent incorrect sales tax charges, Moderna has established the following tax exemption certificate process:
1. Portal Registration: Customers to register via Moderna's Tax-Exempt Portal: https://taxform.modernatx.com.
2. TimeLine: Submit exemption certificates during customer account setup and prior to placing orders to ensure timely application and accurate taxation of any orders
3. Documentation: Submit a complete and valid exemption certificate applicable to the relevant jurisdiction in which the product is being delivered (i.e., Ship To location). Certificate requirements vary by state.
4. Review: The Moderna Tax Department reviews submitted documents within 2 business days.
5. Notification: Customers will receive an email notification upon approval of their requested tax exemption status. Accounts are updated accordingly to reflect the exemption status.
Renewal: Customers must renew exemptions periodically based on state requirements. Moderna will notify customers when renewal is required to maintain their exempt status.
IMPORTANT: If an order is placed and the customer subsequently advises that they are tax exempt, their Exemption certificates must be submitted within 30 days of purchase to be eligible for the sales tax credit. After 30 days, customers must seek a refund directly from the applicable tax authority. It is highly recommended for customers to provide their exemption certificates during the onboarding process to avoid future corrections.
Exemption Certificate Validation and Matching Criteria
Objective
To help customers ensure that exemption certificates are properly issued to the correct legal entity, and to enable accurate processing by Moderna through alignment between the certificate name and customer records.
1. Name Matching Criteria
Check | What Customers Should Do |
|---|---|
Exact Legal Name Match | Ensure the name on the exemption certificate matches the legal entity name as registered with state or federal authorities. |
DBA ("Doing Business As") | If listing a DBA, ensure it is linked to the purchasing legal entity and that supporting documentation is available. |
Minor Variations | Use care to avoid variations that change legal meaning. Punctuation or standard abbreviations (e.g., "Inc." vs. "Incorporated") are generally acceptable. |
Parent vs. Subsidiary | If the certificate is issued in the parent company's name, confirm the exemption applies to the purchasing subsidiary. |
Multiple Entities Listed | If the certificate covers a group, ensure the specific purchasing entity is clearly named and covered. |
2. Supporting Documentation
To ensure timely processing, customers should:
Include FEIN: Provide the Federal Employer Identification Number on the certificate.
Ensure Valid Entity Status: Verify business registration with the Secretary of State or Department of Revenue as needed.
Align Names Across Records: Confirm consistency between the exemption certificate and the name used on contracts or billing records.
3. Common Issues to Avoid
Submitting certificates with business names not supported by DBA or registration documentation
Providing certificates in the name of logistics providers or unrelated third party not purchasing the goods
Providing expired, incomplete, or illegible certificates
Submitting certificates using personal names without documentation for sole proprietorship status
4. Resolving Issues
Submit a corrected exemption certificate with the correct legal entity name
Provide supporting DBA documentation if operating under a different name
Work with your internal teams to ensure names in customer's company systems (used for billing) align with exemption certificate information
Maintain supporting explanations for any name variations
5. Recordkeeping & Ongoing Compliance
Customers are encouraged to keep a copy of submitted certificates and documentation
Certificates should be tied to the correct legal entity and jurisdiction
Track expiration dates and respond promptly to renewal notices
Customer Sales Tax Invoice Disputes
If sales tax appears to have been charged in error:
1. Submit a Claim: Contact Moderna Customer Care via wecare@modernatx.com or 1-866-MODERNA (663-3762).
2. Review: The Tax Department will investigate the claim and may request additional documentation. Processing may take up to 5 business days.
3. Correction: If warranted, a credit memo will be issued against the original invoice, and an updated invoice will be issued within the same period. Tax Refunds will not be issued 30 days after the invoice date.
4. Resolution: If disagreement persists, customers may escalate the matter to Moderna's dispute resolution team at SSS@modernatx.com.
Tax Compliance
Moderna uses specialized tax software and professionals to ensure accurate sales tax calculation and compliance.
Policy Updates
This Policy may be updated periodically. Customers are encouraged to review regularly. For questions, contact Moderna Customer Care at wecare@modernatx.com