Instructions (Continued)
church), the date of the determination letter
holding it to be exempt from Federal income tax.

¢. For a buyer purchasing supplies for vessels
or aircraft:

(2) 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 manu-
facture, the articles purchased for this purpose
and the end product.

8. Producers or importers of gasoline and
manufacturers of lubricating oil—Every pro-
ducer or importer of gasoline and every manu-
facturer of lubricating oil subject to tax under
sections 4081 and 4091 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 fol-
lowing information:

a. A statement as to whether the applicant is
a refiner, compounder, blender, or actual pro-
ducer of gasoline; an importer of gasoline; a
dealer selling exclusively to producers of gaso-
line; a wholesale distributor of gasoline; or a
manufacturer of lubricating oil,

b. A description of the equipment and facili-
ties maintained for the production of gasoline or
lubricating oil,

. A description of the equipment and meth-
ods actually employed in such production,

d. The Ingredients or materials used,

e. For refiners, compounders, blenders, or

Page 4

actual producers of gasoline, the percentage
of total sales of gasoline expected to be from
sales, if any, of gasoline produced,

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

. For manufacturers of lubricating oil, the
percentage of total sales of lubricating oil ex-
pected to be from sales of lubricating oil
produced.

9. Definitions. —

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

b. Manufacturer.—This term includes a pro-
ducer or importer of an article, but not an im-
porter of lubricating oil.

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 legiti-
mate 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 be-
tween the Atlantic and Pacific ports of the
United States or between the United States and
any of its possessions. The term “vessels” in-
cludes 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 reg-
istered in a foreign country, that country must

U.S. Government Printing Office: 1982—363-287

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) of the Code that meets
the following tests:

(1) Its main function is formal instruction.

@) It has a regular faculty and curriculum.

@) It has a regularly enrolled body of stu-

dents who attend the place where the in-
struction normally occurs.

A nonprofit educational organization also in-
cludes 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 manufac-
ture if:

(1) The article (other than an article referred
to in (2) below) is sold for the purchaser's use
as material in the manufacture or production of,
‘or as a component part of, another article (taxa-
ble under Chapter 32) to be manufactured or
produced, or

(2) For a part or accessory taxable under
section 4061(b), the article is sold for the pur-
chaser’s use as material in the manufacture or
production of, or as a component part of, an-
other article (taxable or'nontaxable) to be manu-
factured 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 regula-
tions.

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



Registration for Tax-Free Transactions
rom BOT Under Chapter 32 of the Internal Revenue Code No,
(Rev. December 1981) (This Application Should Also Be Used by Producers and Importers | oms no. 1545-0014
Papartment of the Treasury of Gasoline and Manufacturers of Lubricating Oil) Expires 11-30-84
+z | Name of individual, corporation, partnership, association, etc. Social Security or Employer Identification Number
a
5 | Name under which business is operated Will you be required
8 to file Form 720? . . .[] Yes [] No
© | Business address (Number and street) File this application in duplicate
3 with your District Director of Internal
3 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:
(J Manufacturer [| Producer [7] Importer [] Wholesaler [(] Jobber Selling or [] Buying (specify type of
Ly Retailer Other (specify) > _. product) p>...

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 applicable letter(s). | qualify as a:
O4a0b>O+O040e0toeohoioioOk Ot Om, On, and/or (7 other—(svecify) >

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 > Date >

Paperwork Reduction Act Notice. —The Paperwork Reduction Act of 1980 says we must tell you why we are collecting this information, how we will use it, and whether you have to give it
to us. We ask for the 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 Validation— A Certificate of Registry for the above applicant is approved and issued under the number shown.

By 2



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),_4063(b), 4063(e). 4083, 4093, 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) and 4091
(Lubricating Oil) must register before incurring
any excise tax liability.

2. Who may register.—Any person who quali-
fies as a:

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,

¢. 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 to a second purchaser for export,

. Buyer purchasing articles for use as sup-
plies for vessels or aircraft,

t. 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 pur-

Page 2

poses as a material to be used in the manufac-
ture of another article.

i. Buyer purchasing parts for use on a bus
or for resale by the buyer or a second buyer for
such use, or tires, tread rubber, or inner tubes
for use on an intercity, local, or school bus,

Note: Buyers purchasing tires or inner tubes for use in
‘the maflufacture 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,

}. Producer of gasoline (including a whole-
sale distributor) who purchases gasoline, or a
manufacturer, rerefiner, or producer of lubricat-
ing oil who purchases lubricating oil for resale,

k. State or local government,

1. Buyer purchasing trash containers,

m. Buyer of any article that is (i) to be resold
on or in connection with the first retail sale of
a light-duty truck as described in section 4061
(a)(2), or, (ii) to be resold by the purchaser to
a second purchaser for resale by the second pur-
chaser on or in connection with the first retail
sale of a light-duty truck, or

n. Producer of gasohol who purchases gas-
oline.

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

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 tax-free sales.

4, Exceptions to the requirements for regis-
tration.—

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.*

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

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

5. How to register.—Get Form 637 from an
Internal Revenue Service office and file it 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 busi-
ness in the United States, file with the Internal

Revenue Service Center, Philadelphia, PA
19255.
7. Additional information to be submitted

by buyers.—In addition to the information on
the application, buyers should submit informa-
tion 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

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

(Continued on page 4)


Registration for Tax-Free Transactions
rom 637 Under Chapter 32 of the Internal Revenue Code No.

(Rev. December 1981) (This Application Should Also Be Used by Producers and Importers OMB No. 1545-0014

Department of the Treasury of Gasoline and Manufacturers of Lubricating Oil) Expires 11-30-84
+z | Name of individual, corporation, partnership, association, etc. Social Security or Employer Identification Number
-
5 | Name under which business is operated Will you be required
8 to file Form 720? . . .[] Yes [] No
B | Business address (Number and street) File this application in duplicate
8 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:
( Manufacturer [] Producer [1] Importer [(] Wholesaler [_] Jobber CL Selling or [] Buying (specify type of
CO Retailer (J Other (specify) > _ product) p>.

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 applicable letter(s). | qualify as a:

O4a0>H¢O4oeOFoe Oh oioioOk CO! Om, Dn, and/or [1 other—(specify) >

Under penalties of perjury, 1 declare that | have examined this application and to the best of my knowledge and belief it is true, correct, and complete.

Signature > Title > Date >

erwork Reduction Act Notice.—The Paperwork Reduction Act of 1980 says we must tell you why, we are collecting this faformation, how we will use i and whether you have to give it
to us, We ask for the information to carry out the Internal Revenue laws of the United States. We need it to ensure th 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 Validation— A Certificate of Registry for the above applicant is approved and issued under the number shown.

- By... Date