Prop. Treas. Reg. § 48.4222(b)-1 Exceptions to the requirement for registration.

Proposed 1994-10-19 · PS-66-93 · Interprets § 4222(b) · Would amend § 48.4222(b)-1

Par. 25. In Sec. 48.4222(b)-1, paragraph (a) is revised to read as follows:

(a) State and local governments. The Internal Revenue Service will not register state or local governments under section 4222. To establish the right to sell articles tax free to a state or local government, the manufacturer must obtain from a state or local government the information described in Sec. 48.4221-5(c).

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