27 C.F.R. § 53.3

Current through November 30, 2024
Section 53.3 - Exemption certificates

Several provisions of this part, relating to sales exempt from manufacturers excise tax, require the manufacturer to obtain an exemption certificate from the purchaser to substantiate the exempt character of the sale. Any form of exemption certificate will be acceptable if it includes all the information required by the provisions of this part. These certificates are available as preprinted forms, which are available for free download on the TTB website at https://www.ttb.gov/forms, or by request sent via postal mail to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 8970, Cincinnati, OH 45202. The preprinted certificates may be reproduced as needed.

27 C.F.R. §53.3

T.D. TTB-44, 71 FR 16957 , Apr. 4, 2006
T.D. TTB-44, 71 FR 16957 , 4/4/2006; 89 FR 87951 , 12/6/2024