[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4222(a)-1]

[Page 189-190]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                Subpart N--Exemptions, Registration, Etc.
 
Sec. 48.4222(a)-1  Registration.

    (a) General rule. Except as provided in Sec. 48.4222(b)-1, tax-free 
sales under section 4221 may be made only if the manufacturer, first 
purchaser, and second purchaser, as the case may be, have been 
registered by the Internal Revenue Service.
    (b) Application instructions. Application for registration under 
section 4222 must be made in accordance with instructions for Form 637 
(or such other form as the Commissioner may designate).
    (c) Evidence required in support of tax-free sales. See subparagraph 
(1) of Sec. 48.4221-1(c) for evidence required in support of tax-free 
sales to purchasers who are required to be registered.
    (d) Failure to register. If either the seller or purchaser is not 
registered as required by this section of the regulations, tax-free 
sales may not be made, except as indicated in Sec. 48.4222(b)-1.

[[Page 190]]

    (e) Cross references. (1) For exceptions to the requirement for 
registration, see section 4222(b) and Sec. 48.4222(b)-1.
    (2) For revocation or suspension of registration, see 
Sec. 48.4222(c)-1.
    (3) For applicability of section 4222 and these regulations to 
exemptions provided by sections 4063(b), 4182(b), and 4293, see 
Sec. 48.4222(d)-1

[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 8659, 61 FR 
10463, Mar. 14, 1996]