Instructions (Continued)

c. For a buyer purchasing supplies for vessels

or aircraft:

(1) Name of vessel or make, model, and
serial number of aircraft,

(2) Type of business engaged in with the
vessel or aircraft, and

(3) Name of country in which civil aircratt is
registered.

d. For a buyer purchasing for further
manufacture, the articles purchased for this
purpose and the end product.

8. Producers or importers of gasoline.—Every
producer or importer of gasoline subject to tax
under section 4081 must apply for registry on
Form 637 as required by section 4101

The application must contain, in addition to the
information required on Form 637, the following
information:

a. Astatement whether the applicant is a refiner,
compounder, blender, or actual producer of
gasoline; an importer of gasoline; a dealer
selling exclusively to producers of gasoline; or
a wholesale distributor of gasoline,

b. A description of the equipment and facilities
maintained for the production of gasoline,

c. A description of the equipment and methods
actually employed in such production,

d. The ingredients or materials used,

e. For refiners, compounders, blenders, or
actual producers of gasoline, the percentage
of total sales of gasoline expected to be from
sales, if any, of gasoline produced,

Page 4

f. For wholesale distributors of gasoline, a
description of the storage facilities maintained
by the distributors, and the percentage of total
sales of gasoline expected to be from bulk
sales of gasoline, and

g. For pipeline common carriers of gasoline, a
description of the pipeline equipment,
terminal points, and storage facilities.

9. Definitions.—

a. Articles. —All references to “articles” are to
those taxable under Chapter 31 or 32 of the
Code.

b. Manufacturer. —This term includes a
producer or importer of an article

c. Retailers and other dealers. —Means the
seller who makes the first retail sale after
manufacture, production, or importation.

d. Export. —Includes shipment to a possession
of the United States.

e. Supplies for vessels or aircraft —Means fuel
supplies, ships’ stores, sea stores, or
legitimate equipment on vessels of war of the
United States or of any foreign nation; vessels
employed in the fisheries or whaling business;
or vessels actually engaged in foreign trade or
trade between the Atlantic and Pacific ports
of the United States or between the United
States and any of its possessions. The term
“vessels"’ includes civil aircraft employed in
foreign trade or trade between the United
States and any of its possessions. The term

“vessels of war of the United States or of any
foreign nation’ includes aircraft owned by the

United States or by any foreign nation and
constituting a part of the armed forces. In the
case of civil aircraft registered in a foreign
country, that country must allow a substantially
similar exemption for civil aircraft registered in
the United States.

}. Nonprofit educational organization. — Means
an organization exempt from income tax under
section 501(a) that meets the following tests:
(1) Its main function is formal instruction.

(2) It has a regular faculty and curriculum.

(3) It has a regularly enrolled body of students
who attend the place where the instruction
normally occurs.

A nonprofit educational organization also
includes a school operated by a church or other
organization described in section 501(c)(3) that
meets the above tests.

g. Use in furthier manufacture.—An article is
treated as sold for use in further manufacture
if the article is sold for the purchaser's use as
material in the manufacture or production of,
or as a component part of, another article
(taxable under Chapter 31 or 32) to be
manufactured or produced.

10. Use of registration. —Use of the registry

number and the evidence and records required to

substantiate tax-free or reduced-tax-rate sales
and purchases must be in accordance with
applicable regulations.

When tax-free sales for exempt purposes are
regularly made to a buyer, one exemption
certificate can be used to cover all orders for a
specified period of up to 12 calendar quarters.

U.S. GOVERNMENT PRINTING OFFICE: 1985 -491-473/20007


6 37 Registration for Tax-Free Transactions
Form Under Chapters 31 and 32 of the Internal Revenue Code_|_No.

(Rev. October 1985) (This Application Should Also Be Used by Producers and Importers of

Department of the Treasury OMB No. 1545-0014

Internal Revenue Service Gasoline and Reduced Rate Producers of Gasohol)
‘| Name of individual, corporation, partnership, association, etc Social Security or Employer Identification Number
&
3 | Name under which business is operated Telephone number
8
| Business address (number and street) Will you be required
ra tofile Form 7202. . . . . Llyes CINo
g ale thi Fation 1, .
@ | City, state, and ZIP code File this application in duplicate with
a your District Director of Internal Revenue.

Application is hereby made for a Certificate of Registry in the name(s) indicated above.
The applicant is a:

(]manufacturer (_]Producer [_]importer [| Wholesaler C\sobber | LJ setting or | Specify type of product

Retailer Clother (specify) » Cpuying Soe eee

The applicant affirms that use of articles bought or sold tax free or at a reduced tax rate is to be for the purpose specified in applicable
provisions of law and regulations and understands that misuse of this certificate will lead to its revocation and/or the penalties provided by law.

See item 2 on page 2 and check the applicable letter(s). | qualify as:

Oa Ob Oe Oe Oe Or On Oh Ch Ox On Op Oa Cranayor Ci tepscityy»

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

Signature > Title > Date >

Paperwork Reduction Act Notice.—We ask for this information to carry out the Internal Revenue laws of the United States. We need it to ensure that taxpayers are complying with
these laws and to allow us to figure and collect the right amount of tax. If you want to register for tax-free or reduced-tax-rate transactions, you are required to give us this information.
District Director's Validation. —A Certificate of Registry for the above applicant is approved and issued under the number shown.

District Director of Internal Revenue


Instructions

(Section references are to the Internal Revenue
Code.)

1. Purpose of form.—Use this form to register
for certain sales under sections 4052, 4053,
4064(b)(1)(C), 4083, and 4221. To make these
sales, the manufacturer, first purchaser, and
second purchaser (including consumer) may be
required to register. Persons subject to tax under
section 4081 (gasoline) must register before
incurring any excise tax liability.

2. Who may register.—Any person who qualifies
asa

a. Manufacturer of articles,

b. Buyer purchasing articles (other than tires)
for use in further manufacture or for resale
to a buyer for such use,

c. Buyer purchasing highway-type tires over 40
pounds for use on or in connection with the
sale of another article the buyer
manufactures. (This applies only if the buyer
sells the other article (taxable or nontaxable)
for any of the tax-free purposes indicated in
section 4221 except for use, or for resale for
use, in further manufacture),

|. Buyer with a place of business in the United

States purchasing articles for export or for

resale to a second purchaser for export,
Buyer purchasing articles for use as supplies

for vessels or aircraft,

Nonprofit educational organization,

Buyer purchasing gasoline for nonfuel
purposes as a material to be used in the
manufacture of another article,

|. Buyer purchasing highway-type tires over 40
pounds, for use on an intercity, local, or
school bus,

Page 2

za 2 8

Note: Buyers purchasing tires for use in the
manufacture of bus chassis or bodies are entitled
toa credit or refund of the excise tax on tires
when the chassis or bodies are sold.

j. Producer of gasoline (including a wholesale
distributor and a person who purchases for
distribution to 10 or more retail stations) who
purchases gasoline for resale, (including for
resale for use in noncommercial aviation) and
certain pipeline common carriers who
purchase tax-free gasoline to replace gasoline
lost in transit,

k. State or local government,

1n. Producer of gasohol who purchases gasoline
at a reduced rate,

Note: Alcohol fuel credits on income tax returns
must be reduced by any benefit provided by
tax-free sales.

p. Manufacturer or purchaser making tax-free
sales (under section 4064(b)(1)(C)) of
emergency vehicles, if the transaction
involves the gas guzzler tax,

q. Retailer and other dealer selling heavy trucks
and trailers, or

+. Lessor purchasing vehicles for resale.

3. Prior registration. —If a District Director has
issued you a Certificate of Registry that is still in
effect for a category of tax-free sales, you need
not register again unless notified to do so.
However, you must register again to qualify

for another category of sales.

4. Exceptions to registration requirements .—

a. The District of Columbia, a state, or its political
subdivision purchasing articles directly from
the manufacturer for its exclusive use may
register but is not required to do so.*

b. In sales for export or for resale for export when
the first or second purchaser is located in a
foreign country or a possession of the United
States, the purchaser is not required to
register.*

In sales for use as supplies for vessels or
aircraft when prescribed exemption
certificates are furnished to the manufacturer
by the purchaser, registration is not required.*

|. The registration requirements do not apply to
purchases and sales by the United States.

5. How to register. —File Form 637 in duplicate.
If IRS accepts the application, the District
Director will validate the original and return it to
you as your Certificate of Registry.

6. Where to register. —File Form 637 with the
District Director of Internal Revenue for the
district in which your principal place of business
is located. If you have no principal place of
business in the United States, file with the
Internal Revenue Service, Foreign Operations
District, Washington, DC 20225.

7. Additional information to be submitted by
buyers. —In addition to the information on the
application, buyers should submit information
showing the types of tax-free purchases they
intend to make. This information should include:

a. For a buyer purchasing for resale, the types of
products and the reason for resale.

b. For a buyer that is a nonprofit educational
organization (other than a school activity of a
church), the date of the determination letter
holding it to be exempt from Federal income
tax.

9

e

*Tax-free sales in such cases must be made according to the
procedure provided under applicable regulations,

(Continued on page 4)


Form 6 37 Registration for Tax-Free Transactions
° Under Chapters 31 and 32 of the Internal Revenue Code |_No.

0.
(Rev, October 1985) (This Application Should Also Be Used by Producers and Importers of

Department of the Treasury OMB No. 1545-0014

Internal Revenue Service Gasoline and Reduced Rate Producers of Gasohol)
| Name of individual, corporation, partnership, association, etc ‘Social Security or Employer Identification Number
a
5 | Name under which business is operated Telephone number
a
BD | Business address (number and street) Will you be required
2 tofileForm720?.. . . . . LlYes LINo
oS ala thi. Soton 1,
@ | City, state, and ZIP code File this application in duplicate with
a your District Director of Internal Revenue.

Application is hereby made for a Certificate of Registry in the name(s) indicated above.
The applicant is a:

(J Manufacturer  [_]Producer [_Jimporter {_}Wholesaler CJuobber | Ll selling or | Specify type of product
(J Retailer Clother (specify) oo... ooo eee ec eeeeeeeeeeeeeeeeeees Buying

The applicant affirms that use of articles bought or sold tax free or at a reduced tax rate is to be for the purpose specified in applicable provi-
sions of law and regulations and understands that misuse of this certificate will lead to its revocation and/or the penalties provided by law.

See item 2 on page 2 and check the applicable letter(s). | qualify as:

Oa Oo Ce Oa Ce Ct On Ci Oh Ok On Op Oa Orandsor Ctepscity>

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

Signature Title Date D

Paperwork Reduction Act Notice.—We ask for this information to carry out the Internal Revenue laws of the United States. We need it to ensure that taxpayers are complying with
these laws and to allow us to figure and collect the right amount of tax. If you want to register for tax-free or reduced-tax-rate transactions, you are required to give us this information.

District Director's Validation. —A Certificate of Registry for the above applicant is approved and issued under the number shown.

. By Date