[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: 26CFR49.4253-11]

[Page 250]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 49_FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C_Communications
 
Sec. 49.4253-11  Use and retention of exemption certificates.

    A separate exemption certificate (as required by Sec. Sec. 49.4253-
3 and 49.4253-4) shall be furnished for each message paid for as a 
separate item, but where periodic payments are made, a blanket 
certificate (for a period not to exceed four calendar quarters) may be 
accepted as evidence of the right to exemption. An agent of a telegraph, 
telephone, radio, or cable company should not accept an exemption 
certificate unless satisfied, on the basis of proper credentials or 
otherwise, that the person who signed it is the person whom he 
represents himself to be and that the exemption claimed is allowable 
under the law. Exemption certificates should be retained with the record 
of the services rendered for inspection by internal revenue officers as 
provided in section 6001 and the regulations in Subpart G of this part.