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FrogAddict

Form 637 registration for exemption

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I am going to start selling some plastics to end users and I know I have to pay FET. My question is this. Do I have to file for exemption using Form 637? I have searched threads here and I have seen some conflicting information. Below is the wording directly from the form. I get that if I don't register, I will have to pay the excise tax from suppliers of the materials I buy. I am pouring plastics and buying unpainted jigs, and then repainting etc. Again, I'm not arguing that I have to pay FET. I know I will. I just don't think I have to fill out a Form 637. As I have heard others mention, I went to my CPA and she didn't have any idea.

 

Use Form 637 to apply for excise tax registration for activities under sections 4101, 4222, and 4682. See the chart on pages 2–4 for the list of activities. Each business unit that has, or is required to have, a separate EIN is treated as a separate person. The following persons must be registered.

• Pipeline operator or vessel operator: activity letter X.

• Enterers, position holders, refiners, and terminal operators: activity letter S.

• Blenders: activity letter M.

• Producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel): activity letters AF, AB, and NB, respectively.

• Producers of second generation biofuel: activity letter SB. Current CB registrants will not need to reapply for new SB registrations.

 

Pub. 510, Excise Taxes, has more information regarding registrations

 

Edited by FrogAddict
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