Application for Registration

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

Form 637

(Rev. October 1996)

Department of the Treasury

Internal Revenue Service For 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 any)

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. 10-96)

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. 10-96) 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. 10-96) Page 3

A Manufacturer of gas guzzler

emergency vehicles, sport fishing

equipment, bows and arrows, 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 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,

or bows and arrows 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, such as kerosene, bought for blending with

gasoline or diesel fuel.

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

3. List the annual volume of blended fuel produced.

Blender of gasoline or diesel fuel

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. 10-96) Page 4

Q Seller or buyer of heavy trucks, truck

bodies, and trailers including seller or

buyer for resale or long-term lease.

R Operator (other than state or local

government) of diesel-powered

intercity or local buses.

S Enterer, refiner, terminal operator, or

throughputter of gasoline and diesel

fuel, and industrial user of gasoline.

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

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

term.

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 Diesel fuel ultimate vendor that sells

undyed diesel fuel 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 and diesel fuel 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 and diesel fuel.

5. Provide the annual volume of gasoline and diesel fuel 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.
Form 637 (Rev. 10-96) Page 5

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 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 below.

A Change To Note

State and local governments (formerly

activity K) and retailers of aviation gasoline

(formerly activity X) no longer have to

register. These activities have been deleted

from the chart on pages 3–4.

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 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 employer

identification number on each sheet you

attach. 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.

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

You must 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 for your area on page 6 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, 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 Code 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 and diesel fuel, see Regulations

section 48.4101-1.

● 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.

Also, Pub. 510, Excise Taxes for 1997,

has information on the various excise

taxes.

Employer Identification Number (EIN).—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.
All areas in the United States,

including Alaska, Hawaii,

Virgin Islands, and Puerto

Rico, 1-800-829-4059

Form 637 (Rev. 10-96) Page 6

PUERTO RICO

San Juan Metro Area,

(809) 766-5040

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