[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: 27CFR53.3]

[Page 979-980]
 
            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 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

[[Page 980]]

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]