Treasury Regulations · 26 CFR
§ 52.4682-2. Qualifying sales.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4682
Cite as 26 CFR § 52.4682-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 4, 1991 by T.D. 8370
- Last amended
- October 11, 1995 by T.D. 8622
- Issued under
- 26 U.S.C. § 4682
- Length
- 4,093 words · about 18 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 2
(To support tax-free sales under section 4682(d)(2) of the Internal Revenue Code.)
Date
The undersigned purchaser (“Purchaser”) hereby certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from
(name and address of seller)
will be resold by Purchaser to persons (Second Purchasers) that certify to Purchaser that they are purchasing the ozone-depleting chemicals for use as a feedstock (as defined in § 52.4682-1(c)(3) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-11 | |
| CFC-12 | |
| CFC-113 | |
| CFC-114 | |
| CFC-115 | |
| Carbon tetrachloride | |
| Methyl chloroform | |
| Other (specify) |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(d)(2)(B) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than for the purpose set forth in this certificate may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the sales covered by this certificate and will make such records available for inspection by Government officers. Purchaser also will retain and make available for inspection by Government officers the certificates of its Second Purchasers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. In addition, the Internal Revenue Service has not notified Purchaser that the right to provide a certificate has been withdrawn from any Second Purchaser who will purchase ozone-depleting chemicals to which this certificate applies.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Signature
Printed or typed name of person signing
Title of person signing
Name of Purchaser
Address
Taxpayer Identifying Number
(To support tax-free sales under section 4682(d)(2) of the Internal Revenue Code.)
Date
The undersigned purchaser (“Purchaser”) hereby certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from
(name and address of seller)
will be used by Purchaser as a feedstock (as defined in § 52.4682-1(c)(3) of the Environmental Tax Regulations).
| Product | Percentage | Kilograms to be transformed |
|---|---|---|
| CFC-11 | ||
| CFC-12 | ||
| CFC-113 | ||
| CFC-114 | ||
| CFC-115 | ||
| Carbon tetrachloride | ||
| Methyl chloroform | ||
| Other (specify) |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(d)(2)(B) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use of the ozone-depleting chemicals to which this certificate applies other than as a feedstock may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the use as a feedstock of the ozone-depleting chemicals to which this certificate applies and will make such records available for inspection by Government officers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Signature
Printed or typed name of person signing
Title of person signing
Name of Purchaser
Address
Taxpayer Identifying Number
(To support tax-free or tax-reduced sales under section 4682(g) of the Internal Revenue Code.)
Effective Date
Expiration Date
(not after 12/31/93)
The undersigned purchaser (“Purchaser”) hereby certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from
(name and address of seller)
will be resold by Purchaser to persons (Second Purchasers) that certify to Purchaser that they are purchasing the ozone-depleting chemicals for use in the manufacture of rigid foam insulation (as defined in § 52.4682-1(d)(3) and (4) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-11 | |
| CFC-12 | |
| CFC-113 | |
| CFC-114 | |
| CFC-115 | |
| Carbon tetrachloride | |
| Methyl chloroform | |
| Other (specify) |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(3) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than for the purpose set forth in this certificate may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the sales covered by this certificate and will make such records available for inspection by Government officers. Purchaser also will retain and make available for inspection by Government officers the certificates of its Second Purchasers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. In addition, the Internal Revenue Service has not notified Purchaser that the right to provide a certificate has been withdrawn from any Second Purchaser who will purchase ozone-depleting chemicals to which this certificate applies.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Signature
Printed or typed name of person signing
Title of person signing
Name of Purchaser
Address
Taxpayer Identifying Number
(To support tax-free or tax-reduced sales under section 4682(g) of the Internal Revenue Code.)
Effective Date
Expiration Date
(not after 12/31/93)
The undersigned purchaser (“Purchaser”) hereby certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from
(name and address of seller)
will be used by Purchaser in the manufacture of rigid foam insulation (as defined in § 52.4682-1(d) (3) and (4) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-11 | |
| CFC-12 | |
| CFC-113 | |
| CFC-114 | |
| CFC-115 | |
| Carbon tetrachloride | |
| Methyl chloroform | |
| Other (specify) |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(3) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than in the manufacture of rigid foam insulation may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the use in the manufacture of rigid foam insulation of the ozone-depleting chemicals to which this certificate applies and will make such records available for inspection by Government officers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Signature
Printed or typed name of person signing
Title of person signing
Name of Purchaser
Address
Taxpayer Identifying Number
Effective Date
Expiration Date
(not after 12/31/93)
The undersigned purchaser (Purchaser) certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from:
(Name of seller)
(Address of seller)
will be resold by Purchaser to persons (Second Purchasers) that certify to Purchaser that they are purchasing the ozone-depleting chemicals for use as medical sterilants (as defined in § 52.4682-1(g)(3) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-12 | __________ |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(4) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than for the purpose set forth in this certificate may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the sales covered by this certificate and will make such records available for inspection by Government officers. Purchaser also will retain and make available for inspection by Government officers the certificates of its Second Purchasers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. In addition, the Internal Revenue Service has not notified Purchaser that the right to provide a certificate has been withdrawn from any Second Purchaser who will purchase ozone-depleting chemicals to which this certificate applies.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Name of Purchaser
Address of Purchaser
Taxpayer Identifying Number of Purchaser
Title of person signing
Printed or typed name of person signing
Signature
Effective Date
Expiration Date
(not after 12/31/93)
The undersigned purchaser (Purchaser) certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from:
(Name of seller)
(Address of seller)
will be used by Purchaser as medical sterilants (as defined in § 52.4682-1(g)(3) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-12 | __________ |
This certificate applies to (check and complete as applicable):
______ All shipments to Purchaser at the following location(s):
______ All shipments to Purchaser under the following Purchaser account number(s):
______ All shipments to Purchaser under the following purchase order(s):
______ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(4) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than as medical sterilants may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the use as medical sterilants of the ozone-depleting chemicals to which this certificate applies and will make such records available for inspection by Government officers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Name of Purchaser
Address of Purchaser
Taxpayer Identifying Number of Purchaser
Title of person signing
Printed or typed name of person signing
Signature
Date
The undersigned purchaser (Purchaser) certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from:
(Name of seller)
(Address of seller)
will be resold by Purchaser to persons (Second Purchasers) that certify to Purchaser that they are purchasing the ozone-depleting chemicals for use as propellants in metered-dose inhalers (as defined in § 52.4682-1(h)(3) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-11 | ________ |
| CFC-12 | ________ |
| CFC-114 | ________ |
This certificate applies to (check and complete as applicable):
________ All shipments to Purchaser at the following location(s):
________ All shipments to Purchaser under the following Purchaser account number(s):
________ All shipments to Purchaser under the following purchase order(s):
________ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(4) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than for the purpose set forth in this certificate may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the sales covered by this certificate and will make such records available for inspection by Government officers. Purchaser also will retain and make available for inspection by Government officers the certificates of its Second Purchasers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. In addition, the Internal Revenue Service has not notified Purchaser that the right to provide a certificate has been withdrawn from any Second Purchaser who will purchase ozone-depleting chemicals to which this certificate applies.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Name of Purchaser
Address of Purchaser
Taxpayer Identifying Number of Purchaser
Title of person signing
Printed or typed name of person signing
Signature
Date
The undersigned purchaser (Purchaser) certifies the following under penalties of perjury:
The following percentage of ozone-depleting chemicals purchased from:
(Name of seller)
(Address of seller)
will be used by Purchaser as propellants in metered-dose inhalers (as defined in § 52.4682-1(h)(3) of the Environmental Tax Regulations).
| Product | Percentage |
|---|---|
| CFC-11 | ________ |
| CFC-12 | ________ |
| CFC-114 | ________ |
This certificate applies to (check and complete as applicable):
________ All shipments to Purchaser at the following location(s):
________ All shipments to Purchaser under the following Purchaser account number(s):
________ All shipments to Purchaser under the following purchase order(s):
________ One or more shipments to Purchaser identified as follows:
Purchaser will not claim a credit or refund under section 4682(g)(4) of the Internal Revenue Code for any ozone-depleting chemicals covered by this certificate.
Purchaser understands that any use by Purchaser of the ozone-depleting chemicals to which this certificate applies other than as propellants in metered-dose inhalers may result in the withdrawal by the Internal Revenue Service of Purchaser's right to provide a certificate.
Purchaser will retain the business records needed to document the use as propellants in metered-dose inhalers of the ozone-depleting chemicals to which this certificate applies and will make such records available for inspection by Government officers.
Purchaser has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
Purchaser understands that the fraudulent use of this certificate may subject Purchaser and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.
Name of Purchaser
Address of Purchaser
Taxpayer Identifying Number of Purchaser
Title of person signing
Printed or typed name of person signing
Signature
[T.D. 8370, 56 FR 56308, Nov. 4, 1991, as amended by T.D. 8622, 60 FR 52850, Oct. 11, 1995]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8622 (60 FR 52850)
- Issued by T.D. 8370 (56 FR 56308)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 52 Environmental taxes