Instructions (Continued)

. 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 aircraft 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 as to 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,

. 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, and

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.

9. Definitions.—

a. Articles.— All references to “‘articles’’ are to
those taxable under Chapter 31 or 32 of the Code
unless otherwise indicated.

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

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

d. 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.

e. Nonprofit educational organization.- Means
an organization exempt from income tax under
section 501(a) of the Code that meets the
following tests:

(J) 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) of the
Code that meets the above tests.

f. Use in further 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 sales and purchases must
be in accordance with applicable regulations.

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


rom OO7 Registration for Tax-Free Transactions
Under Chapters 31 and 32 of the Internal Revenue Code | No.

(Rev. April 1983) (This Application Should Also be Used by Producers and Importers OMB No. 1545.0014
Department of the Treasury of Gasoline and Reduced Rate Producers of Gasohol) Expires 11-30-84

Name of individual, corporation, partnership, association, etc. ‘Social Security or Employer Identification Number

e

5 Name under which business 1s operated Will you be required

Hy to file Form 720? . OlYes [No
& | Business address (Number and street) File this application in duplicate

Fa with your District Director of Internal

® | City, State, and ZIP code Revenue. See the instructions on

a pages 2 and 4

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

Co) Manufacturer [) Producer [J Importer LI Wholesaler (1 Jobber | Ciselling or (1 Buying (specify type of
O Retailer (1 Other (specify) » product) >

The applicant affirms that use of articles bought or sold tax-free is to be for the exempt purposes 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). I qualify as a
Oa0b0¢O4O0e Of Og Ohi Oi Ok, Ol, On pO aand/or C1) other--(specify) »

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

Signature Title B Date b

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 all

us to figure and collect the right amount of tax. If you want to register for tax-free 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

(References are to the Internal Revenue Code)

1, Purpose of form.—Use this form to register for
tax-free sales under sections 4063(a)(7), 4083,
and 4221. These tax-free sales may be made only
if the manufacturer, first purchaser, and second
purchaser have registered, 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 or
inner tubes) for use in further manufacture or for
resale to a buyer for such use,

c. Buyer purchasing tires or inner tubes for use
on or in connection with the sale of another
article he or she 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),

d. Buyer with a place of business in the United
States purchasing articles for export or for resale
toa second purchaser for export,

e. Buyer purchasing articles for use as supplies
for vessels or aircraft,

4. Nonprofit educational organization,

g. Buyer purchasing bicycle tires or inner tubes
for use in the manufacture of new bicycles,

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

|. Buyer purchasing tires, tread rubber, or inner
tubes for use on an intercity, local, or school bus,

Page 2

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

j, Producer of gasoline (including a wholesale
distributor) who purchases gasoline for resale,

k. State or local government (including
certain indian tribal governments),

|. Ultimate purchaser of trash containers for
use as described in section 4063(a)(7),

n. Producer of gasohol who purchases gasoline
at a reduced rate of 4 cents per gallon,

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

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

q. Retailers and other dealers buying and
selling heavy trucks and trailers.

3. Prior registratlion.— 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 tax-free sales.

4. Exceptions to the requirements for
registration.—

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 ina
foreign country or a possession of the United
States, the purchaser is not required to register.*

c. 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.*

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

5. How to regi ~ 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 regi: 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 brincipal 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 the}
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.

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

(Continued on page 4)


rom OO7 Registration for Tax-Free Transactions
Under Chapters 31 and 32 of the Internal Revenue Code | _No.

(Rev. April 1983) (This Application Should Also be Used by Producers and Importers OMB No. 1645-0014
apartment of the Treasury of Gasoline and Reduced Rate Producers of Gasohol) Expires 11-30-84
‘Name of individual, corporation, partnership, association, etc. ‘Social Security or Employer Identification Number
g
= [Name under which business is operated Will you be required
8 tofile Form 720? . . . . .C) Yes [] No
B | Business address (Number and street) File this application in duplicate
Fd with your District Director of Internal
®& | City, State, and ZIP code Revenue. See the instructions on
a pages 2 and 4.
Application is hereby made for a Certificate of Registry in the name(s) indicated above.
The applicant is a:
CO Manufacturer (1 Producer [©] Importer [J Wholesaler [1 Jobber Oselling or C1 Buying (specify type of
O Retailer 1 Other (specify) »___.---e product)

The applicant affirms that use of articles bought or sold tax-free is to be for the exempt purposes 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 a:
DalbOe¢O4dOe Of Oe Ohi, Oi Ok Ol! CnC) pC a, and/or C) other-(specify) >

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

Signature > Title B Dato >

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 transactions, you are required to give us this information.

District Director's Valldation-.-A Certificate of Registry for the above applicant Is approved and Issued under the number shown.

~ by