Application for Registration

(For Certain Excise Tax Activities) OMB No. 1545-0014

Form 637

(Rev. October 1998)

Department of the Treasury

Internal Revenue Service For Privacy Act and Paperwork Reduction Act Notice, see page 5.

Name of individual, corporation, partnership, association, etc. Employer identification number

Business name, if different from above Telephone number

( )

Mailing address (number and street, or P.O. Box No., if mail is not delivered to street address)

City or town, state, and ZIP code

Please type or print

Part III

Part I

Part II

Identification of Applicant

Cat. No. 49952H

Activities. Enter the letter and a brief description of each activity for which you are applying for registration, from the chart on

pages 3–4. Also, attach the Additional Information Required for each activity to which this application applies.

General Information

Letter Activity Description

Room or suite number

If you listed a P.O. Box above, or if your street address is different from your mailing address, list your street address (including city or town, state, and ZIP code)

Form 637 (Rev. 10-98)

Section A—For All Applicants

1a

Answer all the questions below. Attach a separate sheet or sheets, as needed, to answer items 2b through 7. Identify each

sheet with your name and employer identification number at the top, and write the number of the item to which each answer

applies. If any questions do not apply to you, explain why.

Are you or will you be required to file Form 720, Quarterly Federal Excise Tax Return?

b Have you previously applied to be registered in any district?

Yes No

c Have you had a Certificate of Registry or Letter of Registration revoked by any district?

d If you answered “Yes” to b or c, enter the name of the district office

2a List the date your business started © Month Year

Explain in detail your business activity.

3a List any other business entities to which you are related.

For each related business, indicate the percentage of ownership and how you are related (stock, partnership, etc.).

4 List all addresses of current business operations (include out-of-state or foreign operations, if applicable).

5 List the address where your books and records are kept.

6 List the names of all business owners, corporate officers, or partners.

7 List the name and phone number of a person whom we can contact about this application.

Yes No

Yes No

b

b

Section B—For Fuel Applicants

If you are applying for fuel activities H, M, R, S, T, W, and Y, you must also provide the information in items 8 through 15 below

and on page 2.

8 Attach a copy of your last Federal income tax return and other evidence that reflects financial responsibility such as your

income statement, balance sheet, or bond rating.

9 Describe any changes in your ownership or changes of controlling stock ownership in the past 2 years. If none, enter “None.”
Form 637 (Rev. 10-98) Page 2

Under the penalties of perjury, I declare that I have examined this application, and, to the best of my knowledge and belief, it is true, correct, and complete.

Signature © Title © Date ©

(Please type or print name below your signature.)

Answer each question below by checking the “Yes” or “No” box. If you answer “Yes” to any of these questions, provide a full

explanation. You can use the space below or attach an additional sheet(s).

Assessed any penalty under chapter 68 of the Internal Revenue Code (or similar provision of the law of

any state) for fraudulently failing to file any return or pay any tax, and the penalty has not been wholly

abated, refunded, or credited?

10

Assessed any penalty under chapter 68 of the Internal Revenue Code, and the penalty has not been

wholly abated, refunded, or credited, and the district director determines that the conduct resulting in

the penalty is part of a consistent pattern of failing to deposit, pay, or pay over a substantial amount of

tax?

11

Convicted of a crime under chapter 75 of the Internal Revenue Code (or similar provision of the law of

any state), or of conspiracy to commit such a crime, and the conviction has not been wholly reversed

by a court of competent jurisdiction?

12

Convicted, under the laws of the United States or any state, of a felony for which an element of the

offense is theft, fraud, or the making of false statements, and the conviction has not been wholly

reversed by a court of competent jurisdiction?

13

Assessed any tax under section 4103 (willful failure to pay the tax imposed by section 4081 or 4091)

and the tax has not been wholly abated, refunded, or credited?

14

Have you or any related person (see Regulations section 48.4101-1(b)(5)) been:

15 Advised that your registration has been revoked?

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No
Form 637 (Rev. 10-98) Page 3

A Manufacturer of gas guzzler

emergency vehicles, sport fishing

equipment, bows, arrow components,

taxable tires, or vaccines.

1. List all articles manufactured. Include advertising brochures, if available.

2. List the organizations or businesses (e.g., state or local government or school) to

which you intend to sell articles tax free.

3. List the monthly volume of tax-free articles you intend to sell. Also, list the

monthly volume of taxed articles you intend to sell.

Activity Additional Information Required

B Buyer of sport fishing equipment, gas

guzzler vehicles, bows, arrow

components, or vaccines for further

manufacture or for resale to a buyer

for further manufacture.

C Buyer of taxable tires for use on or in

connection with the sale of another

article the buyer manufactures and

sells (1) for export, (2) to state and

local governments, (3) to nonprofit

educational organizations, or (4) as

supplies for vessels or aircraft.

D Buyer with a place of business in the

United States purchasing vaccines,

gas guzzler vehicles, tires, sport

fishing equipment, bows, arrow

components, or luxury passenger

vehicles for export or for resale to a

second purchaser for export.

F Nonprofit educational organization,

other than a public school, buying

tires, trucks, sport fishing equipment,

bows, or arrow components for its

exclusive use.

G Persons making inventory exchanges

of taxable chemicals under section

4662(c)(2) or persons selling or buying

intermediate hydrocarbon streams

under section 4662(b)(10).*

1. List articles you intend to purchase for further manufacturing or for resale for use

by the buyer for further manufacturing.

2. List the businesses that articles will be sold to for use in further manufacturing, if

applicable.

3. List other types of sales of articles other than for further manufacturing.

1. List the size and weight of the tires being bought.

2. List the articles manufactured on which the tires will be used or in connection

with which the tires will be sold.

3. List the organizations or businesses with which you intend to have transactions

of tax-exempt sales.

1. List the articles you intend to buy for export or resale to others for export.

2. List the businesses to which you intend to sell articles for export.

1. Provide a general description of the type of educational facility, including faculty,

curriculum, and student body.

2. Provide a copy of the IRS determination letter granting exemption from Federal

income tax.

3. List products subject to Federal excise tax bought for the exclusive use of the

organization.

4. Describe how the products will be used in the operation of the organization.

5. List activities (other than educational) conducted by the organization.

1. List the taxable chemicals you exchange. List the intermediate hydrocarbon

streams you sell or buy.

2. Describe your processing plants, products produced, handling and storage

facilities, and processes involving hydrocarbon streams, if applicable.

H Importer, producer, or wholesale

distributor of aviation fuel other than

gasoline.

1. List the total number of sales of aviation fuel and total volume of these sales

during the last 12 months.

2. List the number of sales of aviation fuel during the last 12 months to producers,

retailers, or bulk purchasers and the total volume of these sales.

3. List the total sales for nontaxable purposes.

I Buyer (other than nonprofit

educational organization or state or

local government) of taxable tires for

use on an intercity, local, or school

bus.

4. List the customers who purchase aviation fuel from you.

5. List the locations of all retail outlets you own or operate. Describe the retail

operations and the storage capacities of each retail outlet.

6. Indicate whether you consign aviation fuel or handle any aviation fuel to which

you do not hold the title. If either of these situations applies, include a brief statement

describing the arrangement.

1. List types and weights of tires being purchased.

2. Describe the types of buses (intercity, local, or school) on which the tires are

used.

3. Describe how the buses are used in the operation of the business.

1. List the additives and products bought for blending with gasoline, diesel fuel, or

kerosene.

2. List the annual volume of additives and products bought.

3. List the annual volume of blended fuel produced.

Blender of gasoline, diesel fuel, or

kerosene outside the bulk

transfer/terminal system.

M

* The excise taxes relating to these articles have expired; however, Congress may reinstate these taxes.
Form 637 (Rev. 10-98) Page 4

Q Seller or buyer of heavy vehicles

making tax-free sales or purchases.

R Operator (other than state or local

government) of diesel-powered

intercity or local buses.

S Enterer, refiner, terminal operator, or

throughputter of gasoline, diesel fuel,

or kerosene and industrial user of

gasoline.

1. Describe the heavy vehicles you intend to sell or purchase.

2. Describe the exempt uses of the heavy vehicles.

1. List the sizes and types (intercity or local) of buses operated in your business,

including seating capacity.

2. List the monthly volume of diesel fuel used.

Activity Additional Information Required

T Buyer of gasoline for blending

into gasohol outside the bulk

transfer/terminal system.

1. List the type and proof of the alcohol bought and the monthly volume bought.

3. List the monthly volume of gasohol produced.

4. Describe the gasohol blending process used.

UV Ultimate vendor of diesel fuel or

kerosene that sells undyed diesel fuel

or undyed kerosene to a state or local

government for its exclusive use or for

use by the buyer on a farm for farming

purposes.

V Manufacturer, importer, or buyer of

ozone-depleting chemicals (ODCs) for

export.

W Operator (other than state or local

government) of a diesel-powered train.

5. List the suppliers who sell gasoline to you for gasohol production.

You only have to provide the general information for all applicants. No additional

information is required.

1. List the ODCs you import or manufacture for export.

2. List the companies from which you buy ODCs for export.

3. List the number of pounds for each type of ODC exported in this calendar year

and an estimate for next calendar year.

4. List your export locations.

5. List your production allowance, consumption allowance, export allowance, and

export percentage as set by the Environmental Protection Agency.

1. List the monthly volume of diesel fuel used.

2. List the number and types of diesel-powered highway vehicles you own and/or

operate and describe the fueling arrangements for these vehicles.

1. List the annual volume of gasoline, diesel fuel, and kerosene entered into the

United States or produced.

2. List the locations and a description of your refineries, terminals, and pipelines.

3. List the names and addresses of any person(s) who will be acting for you as an

agent or broker in entering, buying, selling, or transporting any fuel.

4. List the business entities to whom you sell, and with which you buy, trade,

transfer, or exchange any gasoline, diesel fuel, and kerosene.

5. Provide the annual volume of gasoline, diesel fuel, and kerosene you buy, sell,

trade, transfer, or exchange.

6. List the suppliers who sell alcohol to you for gasohol production.

Y Buyer of aviation fuel for use in

commercial aviation.

1. List the quantity, types, and gross take-off weights of all aircraft you own and/or

operate. Include the countries of registration. Aircraft that you operate but that are

owned by other persons should be clearly designated. Information should be included

as to the operating arrangements.

2. List the average number of operating hours (per month) of each aircraft that is

listed in item 1. Show the number of hours for commercial aviation and

noncommercial aviation.

3. If you maintain aviation fuel storage facilities, list the location and capacity of

each facility.

2. List the monthly volume of gasoline bought for blending.

UP Ultimate vendor of kerosene who sells

from a blocked pump.

1. Describe the blocked pumps used to sell kerosene in your business.

2. List the location of the blocked pumps.
Form 637 (Rev. 10-98) Page 5

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on this form to carry out the Internal

Revenue laws of the United States. We need it to figure and

collect the right amount of tax. Subtitle D of the Internal

Revenue Code, Miscellaneous Excise Taxes, imposes a tax

on certain manufacturing, selling, or consuming various

commodities. Section 4101 requires a person to be

registered for purposes of the Federal excise tax on fuel

imposed under sections 4041, 4081, and 4091, and requires

taxable fuel producers to register before incurring any tax

liability; sections 4222, 4662, and 4682 require manufacturers

or sellers and purchasers to register to be exempt from the

excise tax on taxable articles. The information submitted is

used to determine if the applicant qualifies for registration.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is Recordkeeping, 10 hr., 17 min.; Learning

about the law or the form, 42 min.; Preparing and sending

the form to the IRS, 54 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can write to the

Tax Forms Committee, Western Area Distribution Center,

Rancho Cordova, CA 95743-0001. DO NOT send this tax

form to this address. Instead, see Where To Apply on this

page.

Changes To Note

1. Activities M, S, and UV are revised to include kerosene.

General Instructions

Purpose of Form

Use Form 637 to apply for excise tax registration for

activities under sections 4101, 4222, 4662, and 4682. See

the chart (pages 3–4) for the list of activities. Each business

unit that has, or is required to have, a separate employer

identification number (EIN) is treated as a separate person.

How To Apply

Complete Form 637 and submit it with the required

additional information described on the chart on pages 3–4.

You may use additional sheets for your explanations. Be sure

to write your name and EIN on each sheet you attach. Your

application will be reviewed by the IRS for accuracy and

completeness. You must send all of the required information

or the processing of your application will be delayed. The

review may include inspection of your premises during

normal business hours without advance notice.

The application must be approved before you are

registered for any activity. If your application is approved, the

district director will issue a Letter of Registration. The letter

will include the activities you are registered for, the effective

date of the registration, and your registration number. A copy

of Form 637 is not a Letter of Registration.

If your application is denied, you will be notified in writing

by the district director that the application has been denied

and the reason for the denial.

Where To Apply

File Form 637 with the IRS District Director for the district in

which your books and records and principal place of

business are located. If you cannot determine the district

where you should file or you do not know the address of

your district director, call the IRS at the number on page 6 of

these instructions. Do not mail this form to your Internal

Revenue Service Center. If you have no principal place of

business in the United States, file with the IRS, Office of

Assistant Commissioner (International), 950 L’Enfant Plaza

South, SW, Attention: OP:IN:D:C:E, Washington, DC 20024.

Changes in Registration

If a district director has issued you a Certificate of Registry

or a Letter of Registration that is still in effect for an activity,

you need not register again for that activity unless notified to

do so. However, to apply for another activity or to cancel a

registration, you must contact the district in which you are

registered.

Notify the district director within 10 days if any information

submitted with an application changes. This includes, but is

not limited to, address changes, changes in ownership, or

changes in business activities. A registrant may not sell,

lease, or otherwise allow another person to use its

registration number.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

section 6103.

Section references are to the Internal Revenue Code.

The following must be registered under section 4101:

● Enterers, position holders, refiners, and terminal operators:

Activity S

● Blenders: Activity M

● Bus and train operators who use dyed diesel fuel in their

buses or trains: Activities R and W, respectively.

Additional Information

For registration relating to:

● Gasoline, diesel fuel, and kerosene, see Regulations

section 48.4101-1 and 48.4101-3T.

● Manufactured articles (other than chemicals), see

Regulations section 48.4222-1.

● Taxable chemicals, see section 4662.

● Exports of ozone-depleting chemicals, see Regulations

section 52.4682-5.

Pub. 510, Excise Taxes for 1999, has information on the

various excise taxes.

Employer Identification Number. If you do not have an

EIN, you must apply for one. Get Form SS-4, Application for

Employer Identification Number. Form SS-4 has information

on how to apply for an EIN.

2. Activities A, B, D, and F are revised to show

manufacturing or buying of arrow components as an activity.

3. Activity Q is revised to reflect that sellers or buyers of

heavy vehicles are required to be registered for tax-free sales

but not for resale.

4. Activity UP (new) is for sales by ultimate vendors of

kerosene sold from a blocked pump. (See Temp. Regs.

section 48.6427-11T(b).)
Form 637 (Rev. 10-98) Page 6

Calling the IRS

If you cannot answer your question by reading the tax

form instructions or one of our free tax publications,

please call us for assistance at 1-800-829-1040. You

will not be charged for the call unless your phone

company charges you for local calls. Beginning in

1999, this service will be available 24 hours a day,

7 days a week.

Before You Call

IRS representatives care about the quality of the

service we provide to you, our customer. You can help

us provide accurate, complete answers to your

questions by having the following information available.

● The tax form, schedule, or notice to which your

question relates.

To maintain your account security, you may be

asked for the following information, which you should

also have available.

● Your social security number, date of birth, or

personal identification number (PIN) if you have one.

If you are asking for an installment agreement to

pay your tax, you will be asked for the highest amount

you can pay each month and the date on which you

can pay it.

Evaluation of Services Provided

The IRS uses several methods to evaluate the quality

of this telephone service. One method is for a second

IRS representative to sometimes listen in on or record

telephone calls. Another is to ask some callers to

complete a short survey at the end of the call.

Making the Call

Call 1-800-829-1040 (for TTY/TDD help, call

1-800-829-4059). If you have a pulse or rotary dial

phone, stay on the line and one of our assistors will

answer.

If you have a touch-tone telephone, press “1” to

enter our automated system. You can press the

number for your topic as soon as you hear it. The

system will direct you to the appropriate assistance.

You may not need to speak to a representative to get

your answers. You can do the following within the

system:

● Find out the status of your refund or what you owe.

Before You Hang Up

If you do not fully understand the answer you receive,

or you feel our representative may not fully understand

your question, our representative needs to know this.

He or she will be happy to take additional time to be

sure your question is answered fully.

By law, you are responsible for paying your share of

Federal income tax. If we should make an error in

answering your question, you are still responsible for

the payment of the correct tax. Should this occur,

however, you will not be charged any penalty.

● The facts about your particular situation. The answer

to the same question often varies from one taxpayer to

another because of differences in their age, income,

whether they are claimed as a dependent, etc.

● The name of any IRS publication or other source of

information that you used to look for the answer.

● The amount of refund and filing status shown on

your tax return, the “Caller ID Number” shown at the

top of any notice you received, the numbers in your

street address, or your ZIP code.

● Determine if we have adjusted your account or

received payments you made.

● Request a transcript of your account.

● Order tax forms and publications.