[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.0-3]

[Page 53]
 
                       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]

Subparts B-E [Reserved]