[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: 26CFR48.4222(b)-1]

[Page 181]
 
                       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 N_Exemptions, Registration, Etc.
 
Sec. 48.4222(b)-1  Exceptions to the requirement for registration.

    (a) State and local governments. The Internal Revenue Service will 
not register State or local governments under section 4222. To establish 
the right to sell articles tax free to a State or local government, the 
manufacturer must obtain the information described in Sec. 48.4221-
5(c).
    (b) Sales or resales to foreign purchasers for export. Persons whose 
principal place of business is not within the United States may, but are 
not required to, register in order to purchase articles tax free for 
export. To establish the right to sell articles tax free for export to a 
purchaser who is not registered and who is located in a foreign country 
or a possession of the United States, the manufacturer must obtain the 
evidence required by paragraph (b) of Sec. 48.4221-3.
    (c) United States. Except as provided in paragraph (b) of Sec. 
48.4222(d)-1 (relating to sales to the American Red Cross) the 
registration requirements of the regulations in this part do not apply 
to purchases and sales by the United States or any of its agencies or 
instrumentalities. The evidence required in support of such tax-free 
purchases and sales is a notation on the purchase order or other 
document furnished to the seller clearly indicating that the article or 
articles are being purchased tax free as authorized by Chapter 32 of the 
Code.
    (d) Supplies for vessels and aircraft. An article subject to an 
excise tax imposed by Chapter 32 of the Code may be sold tax free by the 
manufacturer under the provisions of Sec. 48.4221-4 for use by the 
purchaser as supplies for a vessel or aircraft if both the manufacturer 
and the purchaser are registered under the provisions of Sec. 
48.4222(a)-1. The article also may, on or after July 1, 1965, be sold 
tax free for such use even though neither the manufacturer nor the 
purchaser is so registered if the provisions of paragraph (d) of Sec. 
48.4221-4 are satisfied.

[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 8659, 61 FR 
10463, Mar. 14, 1996; T.D. 8879, 65 FR 17160, Mar. 31, 2000]