[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.3]

[Page 165]
 
            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 provisions of 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 by the provisions 
of this part. These certificates are available as preprinted documents, 
which may be ordered by mailing a request to the Alcohol and Tobacco Tax 
and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, 
Cincinnati, OH 45202. The preprinted certificates may be reproduced as 
needed.

[T.D. TTB-44, 71 FR 16957, Apr. 4, 2006]