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TREASURY REGULATIONS


Index  » Subchapter D  » Reg. 48.4222(d)-1

Reg. 48.4222(d)-1
Registration in the case of certain other exemptions

January 14, 2024


§ 48.4222(c)-1 « Browse » § 48.4223-1

See related I.R.C. 4222

Treas. Reg. § 48.4222(d)-1.  Registration in the case of certain other exemptions

The registration procedure set forth in ยง 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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