Form TTB F 5300.28 Application for Registration for Tax-Free Transactions Under 26 U.s.c. 4221 (Firearms and Ammunition)

Form TTB F5300.28 is a U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau form also known as the "Application For Registration For Tax-free Transactions Under 26 U.s.c. 4221 (firearms And Ammunition)". The latest edition of the form was released in June 1, 2009 and is available for digital filing.

Download an up-to-date Form TTB F5300.28 in PDF-format down below or look it up on the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau Forms website.

Step-by-step Form 5300.28 instructions can be downloaded by clicking this link.

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OMB No. 1513-0095 (01/31/2014)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
APPLICATION FOR REGISTRATION FOR TAX-FREE TRANSACTIONS UNDER 26 U.S.C. 4221
(Firearms and Ammunition)
PLEASE TYPE OR PRINT - See additional instructions for this form.
1. NAME OF APPLICANT (If partnership, include name of each partner.)
2. APPLICANT'S EMPLOYER IDENTIFICATION
NUMBER
3. TRADE OR BUSINESS NAME
4. TELEPHONE NUMBER (Include area code)
5. ADDRESS OF PRINCIPAL PLACE OF BUSINESS (Number, street, city, state, and ZIP Code)
6. APPLICATION IS MADE FOR THE FOLLOWING CATEGORY OR CATEGORIES (Check applicable boxes):
A. SELLING FIREARMS OR AMMUNITION TAX-FREE AS THE MANUFACTURER, PRODUCER, OR IMPORTER OF THE FIRE-
ARMS OR AMMUNITION.
B. PURCHASING FIREARMS OR AMMUNITION TAX-FREE FOR FURTHER MANUFACTURE OR FOR RESALE TO A SECOND
PURCHASER FOR USE BY THE SECOND PURCHASER IN FURTHER MANUFACTURE.
C. PURCHASING FIREARMS OR AMMUNITION FOR EXPORT OR FOR RESALE TO A SECOND PURCHASER FOR EXPORT.
D. PURCHASING FIREARMS OR AMMUNITION FOR USE AS SUPPLIES ON VESSELS AND AIRCRAFT.
E. PURCHASING FIREARMS OR AMMUNITION BY, AND FOR THE EXCLUSIVE USE OF, A NONPROFIT EDUCATIONAL
ORGANIZATION.
F. PURCHASING FIREARMS OR AMMUNITION BY, AND FOR THE EXCLUSIVE USE OF, A STATE OR LOCAL GOVERNMENT.
7. SUPPORTING INFORMATION. Attach to this application any additional information requested unless such information is already on file
(see item 8 below).
(see item 8 below).
A. ALL APPLICANTS - Have you ever had your application for a certificate of registry denied OR had your certificate of registry
suspended or revoked? Include any denial, revocation, or suspension of an Internal Revenue Service certificate of registry.
YES (Describe the circumstances involved.)
NO.
B. ALL APPLICANTS - Describe your business(es), or if a State or local government entity, your functions.
C. ALL APPLICANTS - Describe your need for each category for which you applied for in item 6. 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. (Examples: (1) "Each year, I will sell approximately 200 firearms and 5,000 rounds of ammunition
to the state police for their official duties"; (2) "Each year I plan to purchase, from Manufacturer A, approximately 100 firearms on
which I will perform further manufacture.")
D. BUSINESS APPLICANT -
(1) Identify any business subject to any manufacturers 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,
social security or employer identification number, as applicable, of each business.
(2) 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, 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.
E. EDUCATIONAL ORGANIZATION - Supply proof (examples: charter or articles of incorporation) that the applicant is a(n):
(1) Educational organization under section 170(b)(1)(A)(ii), Title 26 U.S.C., and is exempt from the income tax under section 501(a), Title
26 U.S.C. To qualify, an organization must have a regular faculty and curriculum and normally have a regularly enrolled body of
pupils or students in attendance at the place where its educational activities are carried on.
(2) School operated as an activity of an organization described in section 501(c)(3), Title 26 U.S.C., that is exempt from income tax under section
501(a).
F. ALL APPLICANTS - Any other information that TTB requests to clarify the information requested by this application.
TTB F 5300.28 (06/2009)
OMB No. 1513-0095 (01/31/2014)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
APPLICATION FOR REGISTRATION FOR TAX-FREE TRANSACTIONS UNDER 26 U.S.C. 4221
(Firearms and Ammunition)
PLEASE TYPE OR PRINT - See additional instructions for this form.
1. NAME OF APPLICANT (If partnership, include name of each partner.)
2. APPLICANT'S EMPLOYER IDENTIFICATION
NUMBER
3. TRADE OR BUSINESS NAME
4. TELEPHONE NUMBER (Include area code)
5. ADDRESS OF PRINCIPAL PLACE OF BUSINESS (Number, street, city, state, and ZIP Code)
6. APPLICATION IS MADE FOR THE FOLLOWING CATEGORY OR CATEGORIES (Check applicable boxes):
A. SELLING FIREARMS OR AMMUNITION TAX-FREE AS THE MANUFACTURER, PRODUCER, OR IMPORTER OF THE FIRE-
ARMS OR AMMUNITION.
B. PURCHASING FIREARMS OR AMMUNITION TAX-FREE FOR FURTHER MANUFACTURE OR FOR RESALE TO A SECOND
PURCHASER FOR USE BY THE SECOND PURCHASER IN FURTHER MANUFACTURE.
C. PURCHASING FIREARMS OR AMMUNITION FOR EXPORT OR FOR RESALE TO A SECOND PURCHASER FOR EXPORT.
D. PURCHASING FIREARMS OR AMMUNITION FOR USE AS SUPPLIES ON VESSELS AND AIRCRAFT.
E. PURCHASING FIREARMS OR AMMUNITION BY, AND FOR THE EXCLUSIVE USE OF, A NONPROFIT EDUCATIONAL
ORGANIZATION.
F. PURCHASING FIREARMS OR AMMUNITION BY, AND FOR THE EXCLUSIVE USE OF, A STATE OR LOCAL GOVERNMENT.
7. SUPPORTING INFORMATION. Attach to this application any additional information requested unless such information is already on file
(see item 8 below).
(see item 8 below).
A. ALL APPLICANTS - Have you ever had your application for a certificate of registry denied OR had your certificate of registry
suspended or revoked? Include any denial, revocation, or suspension of an Internal Revenue Service certificate of registry.
YES (Describe the circumstances involved.)
NO.
B. ALL APPLICANTS - Describe your business(es), or if a State or local government entity, your functions.
C. ALL APPLICANTS - Describe your need for each category for which you applied for in item 6. 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. (Examples: (1) "Each year, I will sell approximately 200 firearms and 5,000 rounds of ammunition
to the state police for their official duties"; (2) "Each year I plan to purchase, from Manufacturer A, approximately 100 firearms on
which I will perform further manufacture.")
D. BUSINESS APPLICANT -
(1) Identify any business subject to any manufacturers 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,
social security or employer identification number, as applicable, of each business.
(2) 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, 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.
E. EDUCATIONAL ORGANIZATION - Supply proof (examples: charter or articles of incorporation) that the applicant is a(n):
(1) Educational organization under section 170(b)(1)(A)(ii), Title 26 U.S.C., and is exempt from the income tax under section 501(a), Title
26 U.S.C. To qualify, an organization must have a regular faculty and curriculum and normally have a regularly enrolled body of
pupils or students in attendance at the place where its educational activities are carried on.
(2) School operated as an activity of an organization described in section 501(c)(3), Title 26 U.S.C., that is exempt from income tax under section
501(a).
F. ALL APPLICANTS - Any other information that TTB requests to clarify the information requested by this application.
TTB F 5300.28 (06/2009)
8. THE SUPPORTING INFORMATION (item 7) IS CONTAINED IN (Check applicable boxes and enter appropriate information.):
Pages numbered ____ through ____ attached to this application.
Information on file with the Alcohol and Tobacco Tax and Trade Bureau as part of the application for:
Certificate of Registry Number _________________________________.
Other Application Approved by the Alcohol and Tobacco Tax and Trade Bureau:
Federal Firearms License Number ______________________________.
Type of application: _______________________________
Permit or license number ____________________________
The applicant incorporates this information as part of this application. If the applicant sends any other information for this application, it is also part of this
application.
9. AFFIRMATION BY APPLICANT
I affirm that this Certificate of Registry will be used as specified in applicable provisions of laws and regulations, and I understand that
misuse of this Certifcate will lead to its revocation and/or the penalties provided by law. I agree to maintain records in compliance with
applicable laws and regulations. These records will be available to an authorized employee of the Alcohol and Tobacco Tax and Trade
Bureau. Also, I agree to report to the Bureau any change in my name or principal place of business and in business ownership or control,
within 30 days of such change. Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge
and belief, it is true, correct, and complete.
9a. SIGNATURE OF APPLICANT OR PERSON AUTHORIZED TO SIGN FOR APPLICANT
9b. TITLE OF APPLICANT OR PERSON AUTHORIZED TO SIGN FOR APPLICANT
9c. DATE
10. ALCOHOL AND TOBACCO TAX AND TRADE BUREAU APPROVAL
The applicant's application is approved and a Certificate of Registry is issued under the number shown. This certificate is valid
FOR
only for the categories identified in the registration number (see instruction 3).
NAME
REGISTRATION NUMBER
EMPLOYER ID NUMBER
TTB
USE
This certificate is not transferable to another person. Also, this certificate may become void as a result of a change in business ownership
or control.
ONLY
10a. SIGNATURE AND TITLE OF TTB OFFICIAL
10b. DATE
TTB F 5300.28 (06/2009)

Download Form TTB F 5300.28 Application for Registration for Tax-Free Transactions Under 26 U.s.c. 4221 (Firearms and Ammunition)

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