[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.140]

[Page 1015]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 53_MANUFACTURERS EXCISE TAXES_FIREARMS AND AMMUNITION--Table of 
Contents
 
                Subpart K_Exemptions, Registration, Etc.
 
Sec. 53.140  Registration.

    (a) General rule. Except as provided in Sec. 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 Sec. 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 ATF in accordance with the provisions of this section shall, prior 
to making a tax-free sale or purchase, file ATF Form 5300.28, in 
duplicate, executed in accordance with the instructions contained on the 
reverse of ATF 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).
    (c) Evidence required in support of tax-free sales. See Sec. 
53.131(c)(1) 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. 53.141.
    (e) Cross references. (1) For exceptions to the requirement for 
registration, see section 4222(b) of the Code and Sec. 53.141.
    (2) For revocation or suspension of registration, see Sec. 53.142.

[T.D. ATF-308, 56 FR 303, Jan. 3, 1991, as amended by ATF-447, 66 FR 
19088, Apr. 13, 2001]