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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 53.3: Exemption certificates.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER C—FIREARMS
  4. PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
  5. Subpart A—Introduction

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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