[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.0-3]



[Page 53-54]

 

                       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 A_Introduction

 

Sec.  48.0-3  Exemption certificates.



    Several sections of the regulations in this part, relating to sales 

exempt from retailers or manufacturers excise tax, require the retailer 

or manufacturer (as the case may be) to obtain an exemption certificate 

from the purchaser to substantiate the exempt character of the sale. 

Many of these sections also contain specimen forms of acceptable 

exemption certificates. However, 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. If it contains all the required information, a 

form of exemption certificate that is processed by data processing 

equipment is acceptable.



[T.D. 7536, 43 FR 13516, Mar. 31, 1978. Redesignated by T.D. 8043, 50 FR 

32014, Aug. 8, 1985]



[[Page 54]]



Subparts B-E [Reserved]