[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4253-11]

[Page 249]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C--Communications
 
Sec. 49.4253-11  Use and retention of exemption certificates.

    A separate exemption certificate (as required by Secs. 49.4253-3 and 
49.4253-4) shall be furnished for each message paid for as a separate 
item, but where periodic payments are made, a blanket certificate (for a 
period not to exceed four calendar quarters) may be accepted as evidence 
of the right to exemption. An agent of a telegraph, telephone, radio, or 
cable company should not accept an exemption certificate unless 
satisfied, on the basis of proper credentials or otherwise, that the 
person who signed it is the person whom he represents himself to be and 
that the exemption claimed is allowable under the law. Exemption 
certificates should be retained with the record of the services rendered 
for inspection by internal revenue officers as provided in section 6001 
and the regulations in Subpart G of this part.