Rev. Proc. 64-1

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to announce the acceptability of a simplified Export Exemption Certificate as proof of export with respect to sales for export of articles otherwise subject to the retailers excise tax where such articles are purchased by aliens and carried by them when they depart on foot, by private conveyance, or by common carrier, from the United States for a foreign destination.

SEC. 2. BACKGROUND.

.01 Under the provisions of section 4056 of the Internal Revenue Code of 1954, the retailers excise tax does not apply to the sale of any article for export and in due course so exported.

.02 Revenue Procedure 58-10, C.B. 1958-2, 1120, authorizes the use of a simplified Export Exemption Certificate as proof of export with respect to sales to citizens and/or residents of Mexico who purchase articles, otherwise subject to the retailers excise tax, from retailers whose places of business are located in United States counties contiguous to the Mexican border. The articles purchased are for use or consumption in Mexico and are not mailed or shipped to a foreign destination, but are carried by the purchasers back to Mexico upon their return on foot, by private automobile, or by common carrier.

.03 Subsequent to the issuance of Revenue Procedure 58-10, the Internal Revenue Service has received requests from retailers in other areas of the United States for extension of the use of the simplified Export Exemption Certificate. Aliens in such other areas make many purchases of taxable articles for use or consumption abroad. They are desirous of carrying the articles with them rather than having the articles mailed or shipped to their foreign destinations.

SEC. 3. USE OF SIMPLIFIED EXPORT EXEMPTION CERTIFICATE.

.01 Because of the large volume of small sales of taxable articles to aliens by retailers throughout the United States, the exempt character of certain sales may be established by the use of a special form of sales ticket. To be acceptable as proof of export, the sales ticket must show the name of the retailer, the date of sale, and must be imprinted or stamped with a certificate properly filled in, substantially as follows:

I hereby certify that the merchandise listed upon this sales ticket is purchased by me, a citizen of _ _ , for export to _ _ and in due course will be so exported prior to use.

_ _

(Signature of purchaser)

_ _

(Address)

_ _

(Immigration or Document Number)

_ _

(Issued at)

.02 The simplified Export Exemption Certificate may be used by retailers as proof of export only in connection with sales to aliens where the amount of the retailers excise tax, if applied to a sales transaction with an individual purchaser, would not exceed $20. It will not be accepted as proof of export with respect to sales to aliens where the amount of the retailers excise tax, if applied to a sales transaction with an individual purchaser would exceed $20, or with respect to sales to citizens of the United States.

SEC. 4. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Procedure 58-10, C.B. 1958-2, 1120.

¹ Also released as Technical Information Release 528, dated Dec. 16, 1963.