Instructions for TTB Form 5300.28 "Application for Registration for Tax-Free Transactions Under 26 U.s.c. 4221"

This document contains official instructions for TTB Form 5300.28, Application for Registration for Tax-Free Transactions Under 26 U.s.c. 4221 - a form released and collected by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau. An up-to-date fillable TTB Form 5300.28 is available for download through this link.

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LINE BY LINE INSTRUCTIONS FOR
TTB FORM 5300.28, APPLICATION FOR REGISTRATION FOR TAX-FREE
TRANSACTIONS UNDER 26 U.S.C. 4221
(2013)
(Complete in duplicate. Submit one copy to the Alcohol and
Tobacco Tax and Trade Bureau (TTB). Keep one copy for your
records. A copy will be returned to you upon final action by TTB.)
IMPORTANT NOTE: YOU CANNOT MAKE TAX-FREE
TRANSACTIONS UNTIL YOUR APPLICATION IS APPROVED BY TTB
AND YOUR CERTIFICATE OF REGISTRY NUMBER IS ISSUED.
LINE 1
To be completed by all applicants.
If you are an individual – list your name.
If your business is a sole proprietorship – list business owner’s name.
If your business is a partnership – list all partner’s names.
If your business is a limited liability company (LLC) – list company name.
If your business is a corporation – list corporate name.
LINE 2
To be completed by all applicants.
Applicant’s CURRENT Employer Identification Number (EIN) must be listed if applicant
is a business.
Applicant’s Social Security Number (SSN) can be listed if applicant is not a business.
Do not list your Federal Firearms License (FFL) Number in this line.
LINE 3
To be completed by all applicants.
List trade or business name (if different than Line 1.)
LINE 4
To be completed by all applicants.
List daytime phone number including area code.
PAGE 1 OF 6
LINE BY LINE INSTRUCTIONS FOR
TTB FORM 5300.28, APPLICATION FOR REGISTRATION FOR TAX-FREE
TRANSACTIONS UNDER 26 U.S.C. 4221
(2013)
(Complete in duplicate. Submit one copy to the Alcohol and
Tobacco Tax and Trade Bureau (TTB). Keep one copy for your
records. A copy will be returned to you upon final action by TTB.)
IMPORTANT NOTE: YOU CANNOT MAKE TAX-FREE
TRANSACTIONS UNTIL YOUR APPLICATION IS APPROVED BY TTB
AND YOUR CERTIFICATE OF REGISTRY NUMBER IS ISSUED.
LINE 1
To be completed by all applicants.
If you are an individual – list your name.
If your business is a sole proprietorship – list business owner’s name.
If your business is a partnership – list all partner’s names.
If your business is a limited liability company (LLC) – list company name.
If your business is a corporation – list corporate name.
LINE 2
To be completed by all applicants.
Applicant’s CURRENT Employer Identification Number (EIN) must be listed if applicant
is a business.
Applicant’s Social Security Number (SSN) can be listed if applicant is not a business.
Do not list your Federal Firearms License (FFL) Number in this line.
LINE 3
To be completed by all applicants.
List trade or business name (if different than Line 1.)
LINE 4
To be completed by all applicants.
List daytime phone number including area code.
PAGE 1 OF 6
LINE BY LINE INSTRUCTIONS FOR TTB FORM 5300.28, APPLICATION FOR TAX-FREE REGISTRATION - 2013
PAGE 2 OF 6
LINE 5
To be completed by all applicants.
Complete business address – premises and mailing.
LINE 6
To be completed by all applicants.
Choose appropriate category/categories.
LINE 7A
To be completed by all applicants.
Check “yes” or “no”. If you check “yes”, please describe circumstances.
LINE 7B
To be completed by all applicants.
Provide a complete description of your business or institution and if a state or local
government, your functions.
For Example -
• I am a manufacturer of firearms and ammunition who sells these firearms and
ammunition for further manufacture, for export, for supplies on vessels and aircraft,
to non-profit educational organizations and to state and local government agencies.
• Blank University is a regional, coeducational, public institution of higher education
offering general and liberal arts programs, pre-professional and professional training
in education and various other fields at both the undergraduate and graduate levels.
Established by legislation enacted by the State General Assembly of 1906 and
becoming a four-year institution in 1992, Blank University is sanctioned to award
graduate degrees in numerous academic fields. We are a non-profit educational
organization described in Section 170(b)(1)(A)(ii) of the Internal Revenue Code that
is exempt from income tax under Section
501(a) of the Code. We are attaching a copy of our Section 501(a) classification
issued by the Internal Revenue Service.
• The City Police Department is a full-service, state accredited police department
operating 24 hours a day, 7 days a week providing the citizens with information, as
well as, opportunities that will reduce crime and enhance the quality of life for
everyone. The officers of this department are empowered to
LINE BY LINE INSTRUCTIONS FOR TTB FORM 5300.28, APPLICATION FOR TAX-FREE REGISTRATION - 2013
PAGE 3 OF 6
fairly and diligently enforce all laws, bringing to justice those who violate them. We
will strive to improve the quality of life by reducing crime and the fear of crime
through a dedicated partnership with the community and endeavor to offer
uncompromising personalized service to our customers.
LINE 7C
To be completed by all applicants.
Provide a complete explanation of your need for each category applied for.
For each category, include an estimate of the quantity of firearms and ammunition to be
sold, purchased or used within a specified period of time.
Also, indicate the types of customers to whom you will be selling or your uses for each
category.
If you already know to whom you will be selling, you may include the actual names of
your customers.
For Example –
• Each year, I will sell approximately 200 firearms and 5,000 rounds of ammunition
to the State Police for use in their official duties.
• Each year, I plan to purchase from Manufacturer A approximately 100 firearms
on which I will perform further manufacture.
• Each year, I plan to purchase from Manufacturer A approximately 500 rounds of
ammunition for use in testing firearms (further manufacture).
• Each year, I plan to purchase 200 firearms from Manufacturer A that I will export
to a customer in Italy.
• Four times a year, we plan to purchase from Manufacturer A approximately 1,000
rounds of ammunition to be used by our University Staff during law enforcement
training classes.
• Each year, we plan to purchase from Manufacturer A approximately 100 firearms
and 5,000 rounds of ammunition for the exclusive use of our city police
department.
LINE BY LINE INSTRUCTIONS FOR TTB FORM 5300.28, APPLICATION FOR TAX-FREE REGISTRATION - 2013
PAGE 4 OF 6
LINE 7D(1) To be completed by business applicants.
Identify any business subject to any manufacturer’s excise tax under Chapter 32 of the
Internal Revenue Code (includes excise tax on automobiles, tires, fuels, vaccines and
recreational equipment) that you controlled in the past 2 years.
State the name, address, taxpayer identification number (employer identification
number (EIN) or social security number (SSN) of each entity.
For Example –
John Doe Sporting Goods
1234 Main Street
Any City, OH 45200
EIN: 00-000000
(Paid Excise Tax on bows and arrows manufactured and sold.)
LINE 7D(2) To be completed by business applicants.
Identify each person’s or company’s name (including other businesses), date of birth,
social security or employer identification number, residential address or principal place
of business, as applicable, who:
(a) Is a director, an officer, a partner, a member or the sole proprietor.
(b) Owns more than 10 percent of the outstanding stock of the applicant.
(c) Directs the management and policies for purchasing, selling or using firearms
or ammunition of the business.
LINE 7E
To be completed only if you are an “Educational Organization”.
You must supply proof that you are an “educational organization” as defined in Title 27,
Code of Federal Regulations, Section 53.136(b) – which means an organization
described in Section 170(b)(1)(A)(ii) of the Code that is exempt from income tax under
Section 501(a) of the Code.
Section 170(b)(1)(A)(ii) describes an “educational organization” as one that normally
maintains a regular faculty and curriculum and normally has a regularly enrolled body of
pupils or students in attendance at the place where its educational activities are
regularly carried on.
LINE BY LINE INSTRUCTIONS FOR TTB FORM 5300.28, APPLICATION FOR TAX-FREE REGISTRATION - 2013
PAGE 5 OF 6
The term also includes a school operated as an activity of an organization described in
Section 501(c)(3) of the Code which is exempt from income tax under Section 501(a) of
the Code, provided the primary function of such school is the presentation of formal
instruction and provided such school normally maintains a regular faculty and
curriculum and normally has a regularly enrolled body of pupils or students in
attendance at the place where its educational activities are regularly carried on.
If your organization fits the above description, you must provide a copy of the
organization charter or articles of incorporation AND a copy of the Internal Revenue
Service (IRS) notification that your organization meets the Exempt Status Under Section
501(c)(3) of the Internal Revenue Code.
LINE 7F
To be completed by all applicants (if necessary).
Any additional information that TTB requests to clarify the information requested by this
application.
LINE 8
Indicate the number of pages attached to this application.
Indicate if you already have information on file with TTB.
LINE 9a
ORIGINAL signature is required.
TYPE OF BUSINESS
WHO MUST SIGN THE APPLICATION?
Individual
You must sign.
Sole Proprietorship
You must sign.
Partnership, Limited Liability
A responsible and authorized member or officer having
Company (LLC), etc.
knowledge of the company’s affairs must sign.
Corporation
The president, vice president or other principal officer
having knowledge of the company’s affairs must sign.
Trust or Estate
The fiduciary must sign.
Any of The Above
An agent of the taxpayer may sign if an acceptable
Power of Attorney is on file with Tax Sections A&B at
the National Revenue Center in Cincinnati, Ohio.
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