[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.3]

[Page 867]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 53--MANUFACTURERS EXCISE TAXES--FIREARMS AND AMMUNITION--Table of Contents
 
                         Subpart A--Introduction
 
Sec. 53.3  Exemption certificates.

    Several sections of the regulations in this part, relating to sales 
exempt from manufacturers excise tax, require the manufacturer to obtain 
an exemption certificate from the purchaser to substantiate the exempt 
character of the sale. Any form of exemption certificate will be 
acceptable if it includes all the information required to be contained 
in such a certificate by the pertinent sections of the regulations in 
this part. These certificates are available as preprinted documents 
which may be ordered from the Bureau's Distribution Center (see 
Sec. 53.21 for the address of the Distribution Center). The preprinted 
certificates may be reproduced as needed.

[T.D. ATF-380, 61 FR 37005, July 16, 1996]