Application for Registration

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

Expires 12-31-96

Form 637

(Rev. January 1994)

Department of the Treasury

Internal Revenue Service For Paperwork Reduction Act Notice, see the instructions.

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.) (see instructions)

City, state, and ZIP code

Please type or print

c Have you had a Certificate of Registry or a letter of registration revoked in any district?

a Will you be required to file Form 720, Quarterly Federal Excise Tax Return? Yes No

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. I understand

that any false statements will automatically revoke an approved registration.

Signature © Title © Date ©

(Please type or print name below your signature.)

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

Part III

Part I

Part II

Identification of Applicant

Yes No

Yes No

Cat. No. 49952H

Activities. (Enter the letter and the activity from the chart on pages 4–6 of the instructions for each activity

to which this application applies.)

Description of Business Activities. You must provide the general information and the additional information

for each activity that you listed in Part II. See instructions. (Attach additional sheets of paper if necessary.)

Letter Activity

Room or suite number

If you listed a P.O. Box as your mailing address, or if your street address is different from your mailing address, list your street

address ©

d

Form 637 (Rev. 1-94)
MINNESOTA

Minneapolis, 644-7515

St. Paul, 644-7515

Elsewhere, 1-800-829-1040

PUERTO RICO

San Juan Metro Area,

766-5040

Elsewhere, 1-800-829-1040

Call The IRS With Your Tax Question

If the instructions to the tax forms and our free tax publications have not

answered your question or you need to know the address of your district

director, please call us TOLL FREE. “Toll Free” is a telephone call for which

you pay only local charges. This service is available Monday through Friday

during regular business hours.

RHODE ISLAND

1-800-829-1040

MISSISSIPPI

1-800-829-1040

CHOOSING THE RIGHT NUMBER: Use only the number listed on this

page for your area. Use a local city number only if it is not a long distance

call for you. Please do not dial 1-800 when using a local city number.

However, when dialing from an area that does not have a local number, be

sure to dial 1-800 before calling the toll-free number.

SOUTH CAROLINA

1-800-829-1040

MISSOURI

St. Louis, 342-1040

Elsewhere, 1-800-829-1040

SOUTH DAKOTA

1-800-829-1040

MONTANA

1-800-829-1040

BEFORE YOU CALL: Remember that good communication is a two-way

process. 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 tax questions by having the following information available:

TENNESSEE

Nashville, 834-9005

Elsewhere, 1-800-829-1040

NEBRASKA

Omaha, 422-1500

Elsewhere, 1-800-829-1040

TEXAS

Dallas, 742-2440

Houston, 541-0440

Elsewhere, 1-800-829-1040

1. The tax form, schedule, or notice to which your question relates;

NEVADA

1-800-829-1040

2. The facts about your particular situation (the answer to the same

question often varies from one taxpayer to another); and

NEW HAMPSHIRE

1-800-829-1040

3. The name of any IRS publication or other source of information that

you used to look for the answer.

UTAH

1-800-829-1040

NEW JERSEY

1-800-829-1040

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 and in the

most helpful manner.

VERMONT

1-800-829-1040

VIRGINIA

Richmond, 649-2361

Elsewhere, 1-800-829-1040

NEW MEXICO

1-800-829-1040

By law, you are responsible for paying your fair share of Federal tax. If we

make an error in answering your question, you are still responsible for

paying the correct tax. Should this occur, however, you will not be charged

any penalty. To make sure that IRS representatives give accurate and

courteous answers, a second IRS representative sometimes listens in on

telephone calls. No record is kept of any taxpayer’s identity.

NEW YORK

Bronx, 488-9150

Brooklyn, 488-9150

Buffalo, 685-5432

Manhattan, 732-0100

Nassau, 222-1131

Queens, 488-9150

Staten Island, 488-9150

Suffolk, 724-5000

Elsewhere, 1-800-829-1040

WASHINGTON

Seattle, 442-1040

Elsewhere, 1-800-829-1040

WEST VIRGINIA

1-800-829-1040

WISCONSIN

Milwaukee, 271-3780

Elsewhere, 1-800-829-1040

ALABAMA

1-800-829-1040

IOWA

Des Moines, 283-0523

Elsewhere, 1-800-829-1040

DISTRICT of COLUMBIA

1-800-829-1040

FLORIDA

Jacksonville, 354-1760

Elsewhere, 1-800-829-1040

ALASKA

Anchorage, 561-7484

Elsewhere, 1-800-829-1040

WYOMING

1-800-829-1040

NORTH CAROLINA

1-800-829-1040

KANSAS

1-800-829-1040

Phone Help for Hearing

Impaired People with

TDD Equipment

GEORGIA

Atlanta, 522-0050

Elsewhere, 1-800-829-1040

NORTH DAKOTA

1-800-829-1040

ARIZONA

Phoenix, 640-3900

Elsewhere, 1-800-829-1040

KENTUCKY

1-800-829-1040

OHIO

Cincinnati, 621-6281

Cleveland, 522-3000

Elsewhere, 1-800-829-1040

LOUISIANA

HAWAII 1-800-829-1040

Oahu, 541-1040

Elsewhere, 1-800-829-1040

ARKANSAS

1-800-829-1040

All areas in the United

States, including Alaska,

Hawaii, Virgin Islands,

and Puerto Rico

1-800-829-4059

MAINE

CALIFORNIA 1-800-829-1040

Oakland, 839-1040

Elsewhere, 1-800-829-1040

IDAHO

1-800-829-1040

OKLAHOMA

1-800-829-1040

MARYLAND

Baltimore, 962-2590

Elsewhere, 1-800-829-1040

Hours of Operation for the

Hearing Impaired:

ILLINOIS

Chicago, 435-1040

In area code 708,

1-312-435-1040

Elsewhere, 1-800-829-1040

OREGON

Portland, 221-3960

Elsewhere, 1-800-829-1040

8:00 A.M. to 6:30 P.M.

EST (Jan. 1–April 2)

COLORADO

Denver, 825-7041

Elsewhere, 1-800-829-1040 MASSACHUSETTS

Boston, 536-1040

Elsewhere, 1-800-829-1040

9:00 A.M. to 7:30 P.M.

PENNSYLVANIA EDT (April 3–April 15)

Philadelphia, 574-9900

Pittsburgh, 281-0112

Elsewhere, 1-800-829-1040

CONNECTICUT

1-800-829-1040

INDIANA

Indianapolis, 226-5477

Elsewhere, 1-800-829-1040

MICHIGAN

Detroit, 237-0800

Elsewhere, 1-800-829-1040

DELAWARE

1-800-829-1040

9:00 A.M. to 5:30 P.M.

EDT (April 16–Oct. 29)

8:00 A.M. to 4:30 P.M.

EST (Oct. 30–Dec. 31)

Form 637 (Rev. 1-94) Page 2
Form 637 (Rev. 1-94) Page 3

Paperwork Reduction Act

Notice

We ask for the information on this form to

carry out the Internal Revenue laws of the

United States. You are required to give us

the information. We need it to ensure that

you are complying with these laws and to

allow us to figure and collect the right

amount of tax.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average time

is:

Recordkeeping 8 hr., 37 min.

Learning about the

law or the form 18 min.

Preparing and

sending the form

to the IRS 27 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from

you. You can write to both the Internal

Revenue Service, Attention: Reports

Clearance Officer, PC:FP,Washington, DC

20224; and the Office of Management

and Budget, Paperwork Reduction Project

(1545-0014), Washington, DC 20503. DO

NOT send this tax form to either of these

offices. Instead, see Where To Apply

below.

Change To Note

Form 637 is now a one-page application,

replacing the two-part 5" x 8" card. If your

application is approved, the district director

will issue a letter of registration.

General Instructions

Purpose of Form

Use Form 637 to apply for registration for

certain excise tax activities under Chapters

31, 32, and 38 of the Internal Revenue

Code. See the chart on pages 4–6 for the

list of activities. Each business unit that

has, or is required to have, a separate

employer identification number is treated

as a separate person that must apply for

registration.

Diesel Fuel Ultimate Vendors

Diesel fuel ultimate vendors must register

with the IRS before filing claims for refunds

or credits of the tax on undyed diesel fuel.

Diesel fuel ultimate vendors are persons

who sell undyed diesel fuel to a buyer for

use on the buyer’s farm for farming

purposes or to a state or local government

for its exclusive use. Diesel fuel ultimate

vendors need not register in order to

purchase or sell diesel fuel. Registration is

required for the purpose of filing claims

only. See General Information For All

Applicants below.

Diesel fuel producers (previous

registration category “U”) who are

registered as of December 31, 1993, will

be considered registered ultimate

vendors until December 31, 1994, unless

their registration is revoked by the IRS.

Category "U" registrants need not reapply

for registration as a diesel fuel ultimate

vendor at this time. The IRS will contact

category “U” registrants regarding their

registration status.

How To Apply

Complete Form 637 and submit it with the

required additional information described

on the chart on pages 4–6. Your

application will be reviewed by the IRS for

accuracy and completeness. You must

send in 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.

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 basis for the denial.

Where To Apply

You must file Form 637 with the District

Director of Internal Revenue 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 your

local IRS office at the number included on

page 2 of these instructions. Do not file

this form with 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: IN: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.

You must 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, and changes in

business activities. A registrant may not

sell, lease, or otherwise allow another

person to use its registration number.

Specific Instructions

Part I

If the mailing address you provide is

different from the street address of your

business, provide the street address in

item d. If you have multiple addresses,

provide the primary address. If you do not

provide this address, the review of your

application will be delayed and your

application may be denied.

Part II

Activities

Enter the letter and the activity from the

chart on pages 4–6 for the activities for

which you are applying to be registered.

You may apply to register for more than

one activity on this form.

Part III

Information To Be Submitted With

Application

You must provide the General Information

For All Applicants and the Additional

Information by Activity for the activities

for which you are applying to be

registered. Fuel applicants (letters H, M, R,

S, T, W, X, and Y) must also provide the

General Information for Fuel Applicants.

If any of the questions do not apply to you,

explain why. If the requested information is

not attached, it will delay the processing of

the application. Attach additional sheets of

paper if necessary.

General Information For All Applicants

1. Describe your business and the length

of time you have been in business.

2. List any other business entities to

which you are related and the percentage

of ownership or other arrangements of the

relationship.

3. List all addresses of current business

operations.

4. List the address where your books

and records are maintained.

5. List the name and address of all

corporate officers, owners, or partners of

the applicant.

General Information For Fuel Applicants

(letters H, M, R, S, T, W, X, and Y)

1. Attach a current financial statement, a

copy of your last Federal income tax

return, or other evidence that reflects

financial responsibility.

2. Describe any changes in your

ownership or changes of controlling stock

ownership in the past 2 years.

3. List and explain any wrongful acts for

which you or any related person (as

described in Regulations section

48.4101-3T(b)(5)) has been penalized. A

person has been penalized for a wrongful

act if the person has:

6. List the name of a person we can

contact if we have questions about this

application.
Form 637 (Rev. 1-94) Page 4

a. Been assessed any penalty under

chapter 68 of the Internal Revenue Code

(or similar provision of the law of any state

or the District of Columbia) for fraudulently

failing to file any return or pay any tax, and

the penalty has not been wholly abated,

refunded, or credited;

b. Been assessed any penalty under

chapter 68 of the Internal Revenue Code,

and the district director determines that

the conduct resulting in the penalty is part

of a consistent pattern of failing to deposit,

c. Been convicted of a crime under

chapter 75 of the Internal Revenue Code

(or similar provision of the law of any state

or the District of Columbia), or of

conspiracy to commit such a crime, and

the conviction has not been wholly

reversed by a court of competent

jurisdiction;

d. Been convicted, under the laws of the

United States, any state, or the District of

e. Been 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; or

f. Had its registration under section 4101

or 4222 revoked.

A Manufacturer of gas guzzler

emergency vehicles, sport fishing

equipment, bows and arrows, taxable

tires, or vaccines.

B Buyer of sport fishing equipment, gas

guzzler vehicles, bows and arrows, 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 and arrows,

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 and arrows, or aviation gasoline

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 all articles manufactured. Include advertising brochures, if available.

2. List the types of organizations or businesses (e.g., state or local government or

school) to which you intend to sell articles tax free.

3. Indicate the percentage of tax- free sales to total sales of manufactured articles

you intend to sell for an average month.

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

by the buyer for further manufacturing.

2. List the types of 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 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 types of exempt sales you intend to make of manufactured articles that

are listed to the left under letter C.

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

2. List the types of 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.

pay, or pay over a substantial amount of

tax, and the penalty has not been wholly

abated, refunded, or credited;

Columbia, 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;

Activity Additional Information Required

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 percentage of total sales for nontaxable purposes.
Form 637 (Rev. 1-94) Page 5

H Importer, producer, or wholesale

distributor of aviation fuel other than

gasoline.

(continued)

I Buyer (other than those under “F” or

“K”) of taxable tires for use on an

intercity, local, or school bus.

K Buyer purchasing trucks, gas guzzler

emergency vehicles, tires, or sport

fishing equipment for the exclusive

use of a state or local government.

Q Seller or buyer of heavy trucks, truck

bodies, and trailers including seller or

buyer for resale or long-term lease.

R Operator of diesel-powered intercity or

local buses.

S Terminal operator, refiner, enterer,

throughputter, or industrial user of

taxable fuel (gasoline or diesel fuel).

4. Describe or list the types of customers who purchase aviation fuel products from

you.

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

operations and their storage capacities.

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 on which the tires are used.

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

1. Describe the government agency.

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

state or local government.

1. List the types of heavy trucks, truck bodies, and/or trailers you intend to sell.

2. List the types of heavy trucks and/or trailers you intend to resell or lease for long

term.

1. List the sizes and types of buses operated in your business, including seating

capacity.

2. Indicate the estimated monthly volume of diesel fuel used.

1. List the blend stocks and/or additives being bought for blending.

Activity Additional Information Required

2. Describe the business operation using the blend stocks and/or additives. If they

are used for a nonfuel product, list the products produced.

3. List the estimated percentage of the annual volume of blend stocks and/or

additives bought as related to the total volume of finished blended gasoline.

1. Provide the estimated annual volume of gasoline or diesel fuel imported.

2. List the locations and a description of your refineries, terminals (and other storage

facilities), and pipelines.

3. Provide the estimated annual percentage of gasoline or diesel fuel produced or

imported.

4. Describe any equipment or facilities used for gasoline or diesel fuel transfers or

transport.

5. List the names and addresses of any companies or persons that will be acting for

the applicant as an agent or broker in importing, buying, selling, transporting, or

disposing of gasoline or diesel fuel.

6. Provide the estimated annual volume of gasoline or diesel fuel that is exchanged,

traded, or disposed of in book transfers as related to total annual disposed volume.

T Buyer of gasoline for blending into

gasohol outside the terminal.

7. Describe the types of business entities and operations where the gasoline or

diesel fuel is sold, traded, otherwise disposed of, or exchanged.

8. List the estimated annual percentage of gasoline exchanged or disposed of in

book transfers as related to the total annual volume of gasoline or diesel fuel handled.

9. If you are a terminal operator who also buys and sells gasoline or diesel fuel,

indicate the estimated annual percentage of gasoline or diesel fuel purchased and

sold as related to the total volume of gasoline or diesel fuel handled.

10. If you are a throughputter, list the locations of storage facilities and terminals

where the business is conducted. Include a statement as to the type of business

arrangement that provides the storage facilities.

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

bought.

2. List the estimated monthly volume of gasohol produced.

3. List the estimated monthly percentage of gasohol disposed of as related to the

total monthly disposal of gasoline.

4. Describe the gasohol blending process used.

Blender of gasoline outside the

terminal.

M
Form 637 (Rev. 1-94) Page 6

T Buyer of gasoline for blending into

gasohol outside the terminal.

(continued)

UV Diesel fuel ultimate vendor.

V Manufacturer, importer, or buyer of

ozone-depleting chemicals (ODCs) for

export.

W Operator of a diesel-powered train.

X Retailer of aviation gasoline.

Y Buyer of aviation fuel and aviation

gasoline for use in commercial

aviation.

Activity Additional Information Required

5. Describe the types of business entities and operations where gasohol is disposed

of or sold.

6. List the suppliers who sell gasoline to you at a reduced rate of tax.

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. Indicate the estimated 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 addresses and/or locations of the retail aviation gasoline outlets you

operate.

2. List the estimated monthly volume of aviation gasoline disposed of or sold.

3. List the monthly percentage of aviation gasoline as related to the total monthly

volume of all aviation fuel you handle.

4. List the monthly percentage of the total volume of aviation gasoline that you

estimate will normally be disposed of or sold tax free.

5. Provide a list and description of the types of business entities to which you

intend to provide or sell aviation gasoline tax free.

6. List the types of disposals or sales of aviation gasoline that are not for aircraft

use.

7. If you maintain fuel storage facilities, list the location and capacity of each facility.

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 monthly percentage of the total operating hours of each aircraft

that is for the transportation of persons or property subject to other Federal excise

taxes.

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

4. If you sell, provide, or exchange fuels with other aircraft operating companies, list

the names, addresses, and locations of these companies and describe the fueling

agreements.