§ 4222 Registration

OLRC 119-134 · eCFR 2026-10-19 · 4 regs · 13 amending Acts · cited by 2 sections

Enacted 1958 · Pub. L. 85-859 Amended · 13 Acts

1958196519711976197819831984198819901993199719982014(a) General rule(b) Exceptions(c) Denial, revocation, or suspension of registration(d) Registration in the case of certain other exemptions(e) Definitions
Prior provisions 1
  • A prior section 4222, act Aug. 16, 1954, ch. 736, 68 Stat. 495, related to exemption from tax of certain supplies for vessels and airplanes, prior to repeal by Pub. L. 85–859, § 119(a). See section 4221 of this title.
Connections Cited by 2 · Cites 2
§ 4222 Registration

Forms: Form 637

Final rules 1

    (a) General rule Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.

    § 48.4222(a)-1 Registration.Prop. § 48.4222(a)-1 Proposed 1994 · Registration.
    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
    Cited by 4

      (b) Exceptions

      § 48.4222(b)-1 Exceptions to the requirement for registration.Prop. § 48.4222(b)-1 Proposed 1994 · Exceptions to the requirement for registration.
      Amended 1976
      • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
      Cited by 4

        (1) Purchases by State and local governments Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph.

        Textual readingALL OF= Subsection (a) does not apply
        “to any State or local government in connection with the purchase by it of any article”
        “if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph.”

        (2) Under regulations Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section.

        Amended 1997
        • 1997 Pub. L. 105-34 Pub. L. 105–34 substituted “Under regulations” for “Export” in heading and struck out “in the case of any sale or resale for export,” after “this paragraph,” in text.

        (3) Certain purchases and sales by the United States Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary.

        [(4) Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141]

        Amended 1965
        • 1965 Pub. L. 89-44 Pub. L. 89–44, § 208(e), struck out par. (4) which related to mechanical pencils, fountain pens, and ball point pens.

        (5) Supplies for vessels or aircraft Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph.

        “if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph.” Opening words
        Textual readingALL OF= registration requirement does not apply
        “a sale of an article for use by the purchaser as supplies for any vessel or aircraft”
        “such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration”
        Amended 1965

        (c) Denial, revocation, or suspension of registration Under regulations prescribed by the Secretary, the registration of any person under this section may be denied, revoked, or suspended if the Secretary determines—

        § 48.4222(c)-1 Revocation or suspension of registration.
        Amended 1976, 1990
        • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(b)(2), substituted “Denial, revocation, or suspension” for “Revocation or suspension” in heading, “denied, revoked, or suspended” for “revoked or suspended” in introductory provisions, and “denial, revocation, or suspension” for “revocation or suspension” in par. (2) and concluding provisions.
        • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
        Cited by 2

          (1) that such person has used such registration to avoid the payment of any tax imposed by this chapter, or to postpone or in any manner to interfere with the collection of any such tax, or

          (2) that such denial, revocation, or suspension is necessary to protect the revenue.

          The denial, revocation, or suspension under this subsection shall be in addition to any penalty provided by law for any act or failure to act.

          (d) Registration in the case of certain other exemptions The provisions of this section may be extended to, and made applicable with respect to, the exemptions provided by sections 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and the exemptions authorized under section 4293 in respect of the taxes imposed by this chapter, to the extent provided by regulations prescribed by the Secretary.

          § 48.4222(d)-1 Registration in the case of certain other exemptions.
          Amended 1971, 1976, 1978, 1983, 1984, 1988, 1990, 1993, 1998, 2014
          • 2014 Pub. L. 113-295 Pub. L. 113–295 struck out “4001(c), 4001(d),” after “provided by sections”.
          • 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”.
          • 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “4001(d)” for “4002(b), 4003(c), 4004(a)”.
          • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11221(d)(3), substituted “sections 4001(c), 4002(b), 4003(c), 4004(a), 4053(a)(6)” for “sections 4053(a)(6)”.
          • 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “4101” for “4083”.
          • 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “4053(a)(6)” for “4063(a)(7), 4063(b), 4063(e)”.
          • 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “4093,” after “4083,”.
          • 1978 Pub. L. 95-618 Pub. L. 95–618 substituted “4063(a)(7), 4063(b), 4064(b)(1)(C),” for “4063(a)(6) and (7), 4063(b),”.
          • 1978 Pub. L. 95-600 Pub. L. 95–600 substituted “4063(b), 4063(e),” for “4063(b),”.
          • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
          • 1971 Pub. L. 92-178 Pub. L. 92–178 inserted reference to section 4063(a)(6) and (7).

          (e) Definitions Terms used in this section which are defined in section 4221(d) shall have the meaning given to them by section 4221(d).