Code of Federal Regulations · Section
§ 48.0-3 — -3 Exemption Certificates
26 C.F.R. § 48.0-3
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.
Authorizing Statute
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Registration and bond26 U.S.C. § 4101
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Certain taxes on sales and services26 U.S.C. § 6416
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Time for filing returns and other documents26 U.S.C. § 6071
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Definitions; special rule; administrative authority26 U.S.C. § 4083
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Certain tax-free sales26 U.S.C. § 4221
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Imposition of tax26 U.S.C. § 4081
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Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
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Fuels not used for taxable purposes26 U.S.C. § 6427
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Definitions and special rules26 U.S.C. § 4052
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Rules and regulations26 U.S.C. § 7805
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Gas guzzler tax26 U.S.C. § 4064