GroundRules
26 CFR 48.4222(d)-1: (d)-1 Registration in the case of certain other exemptions.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart N—Exemptions, Registration, Etc.
The registration procedure set forth in § 48.4222 (a)-1 also applies in the following cases:
(a) Tax-free sales on or after March 10, 1980, under section 4064(b)(1)(C) (relating to emergency vehicles). Both the vendor and vendee (other than a State or local government) must be registered.
(b) Tax-free sales under section 4293 to any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864 (American Red Cross) for its exclusive use. Both the vendor and the vendee must be registered.
Collected 2026-08-27T02:25:11Z. Source file · JSON