Feedstock purpose means the use of kerosene for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or special fuels referred to in section 4041. Thus, for example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint and is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced.
Feedstock user means a person that uses kerosene for a feedstock purpose.
Registered feedstock user means a feedstock user that is-
CERTIFICATE OF REGISTERED FEEDSTOCK USER
(TO SUPPORT TAX-FREE REMOVALS AND ENTRIES OF KEROSENE UNDER SECTION 4082 OF THE INTERNAL REVENUE CODE.)
______________________________________(Buyer) certifies the following
Name of Buyer
under penalties of perjury:
Buyer is a registered feedstock user with registration number ________. Buyer's registration has not been revoked or suspended.
The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose.
This certificate applies to ________ percent of Buyer's purchases from ________________________ (name, address, and employer identification number of seller as follows (complete as applicable):
1. A single purchase on invoice or delivery ticket number ____________.
2. All purchases between ____________ (effective date) and ____________ (expiration date) (period not to exceed one year after the effective date) under account or order number(s) ____________. If this certificate applies only to Buyer's purchases for certain locations, check here ________ and list the locations.
_______________________________
_______________________________
_______________________________
If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale.
Buyer will provide a new certificate to the seller if any information in this certificate changes.
If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke Buyer's registration.
Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
_______________________________
Printed or typed name of person signing
_______________________________
Title of person signing
_______________________________
Employer identification number
_______________________________
Address of Buyer
_______________________________
Signature and date signed
_______________________________
26 C.F.R. §48.4082-7