Manufacturers Excise TaxesFirearms and Ammunition (95R-055P)

This final rule adopts without change temporary regulations published in the Federal Register on July 16, 1996. The temporary rule amended the regulations in 27 CFR part 53 that require exemption certificates or vendee statements in support of certain tax-free sales of firearms and ammunition. As amended by the temporary rule and this final rule, the regulations provide that taxpayers may use a preprinted document as an exemption certificate or vendee statement, or design their own certificate and statement using specified information. The regulatory amendments are part of the Administration's efforts to reduce regulatory burdens and streamline requirements.