27 CFR 53.140 - Registration.
(a)General rule. Except as provided in § 53.141, tax-free sales under section 4221 of the Code may be made only if the manufacturer, first purchaser, and second purchaser, as the case may be, have registered as required by this section. To secure a Certificate of Registry, the applicant must furnish the information required in paragraph (b) of this section.
(b)Information to be submitted. Except as provided in § 53.141, any person who is eligible to sell or purchase articles free of a tax imposed by section 4181 of the Code and who has not registered with the Commissioner of the Internal Revenue Service prior to January 1, 1991 or with TTB in accordance with the provisions of this section shall, prior to making a tax-free sale or purchase, file TTB Form 5300.28, in duplicate, executed in accordance with the instructions contained on the reverse of TTB Form 5300.28. The person who receives an approved Certificate of Registry shall be considered to be registered for purposes of selling or purchasing articles tax free as provided in this section. In the case of a nonprofit educational organization, information shall be furnished showing that the organization is an educational organization described in section 170(b)(1)(A)(ii) of the Code that is exempt from income tax under section 501(a) of the Code, or is a school operated as an activity of an organization described in section 501(c)(3) that is exempt from income tax under section 501(a).
(2) For revocation or suspension of registration, see § 53.142.
- 27 CFR 53.142 — Denial, Revocation or Suspension of Registration.
- 27 CFR 53.134 — Tax-Free Sale of Articles for Use by the Purchaser as Supplies for Vessels or Aircraft.
- 27 CFR 53.187 — OMB Control Numbers.
- 27 CFR 53.141 — Exceptions to the Requirement for Registration.
- 27 CFR 53.131 — Tax-Free Sales; General Rule.
- 27 CFR 53.133 — Tax-Free Sale of Articles for Export, or for Resale by the Purchaser to a Second Purchaser for Export.
Title 27 published on 2015-11-28.
No entries appear in the Federal Register after this date, for 27 CFR Part 53.