26 CFR · Internal Revenue
§ 48.4222(d)-1 — Registration in the case of certain other exemptions.
eCFR · current through Aug 3, 2026
§ 48.4222(d)-1 Registration in the case of certain other exemptions. 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.
[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 7834, 47 FR 42347, Sept. 27, 1982; T.D. 8036, 50 FR 29963, July 23, 1985; T.D. 8659, 61 FR 10463, Mar. 14, 1996]
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Related
§ 48.4222
26 C.F.R. § 48.4222
Nearby Sections
11
§ 48.4221-7
Tax-free sales of tires and tubes.§ 48.4221-8
Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.§ 48.4222(a)-1
Registration.§ 48.4222(b)-1
Exceptions to the requirement for registration.§ 48.4222(c)-1
Revocation or suspension of registration.§ 48.4222(d)-1
Registration in the case of certain other exemptions.§ 48.6412-1
Floor stocks credit or refund.§ 48.6412-3
Amount of tax paid on each article.