26 U.S.C. § 4222

(a) General rule Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section. (b) Exceptions (1) Purchases by State and local governments Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. (2) Under regulations Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section. (3) Certain purchases and sales by the United States Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary. [(4) Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141] (5) Supplies for vessels or aircraft Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. (c) Denial, revocation, or suspension of registration Under regulations prescribed by the Secretary, the registration of any person under this section may be denied, revoked, or suspended if the Secretary determines— (1) that such person has used such registration to avoid the payment of any tax imposed by this chapter, or to postpone or in any manner to interfere with the collection of any such tax, or (2) that such denial, revocation, or suspension is necessary to protect the revenue. The denial, revocation, or suspension under this subsection shall be in addition to any penalty provided by law for any act or failure to act. (d) Registration in the case of certain other exemptions The provisions of this section may be extended to, and made applicable with respect to, the exemptions provided by sections 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and the exemptions authorized under section 4293 in respect of the taxes imposed by this chapter, to the extent provided by regulations prescribed by the Secretary. (e) Definitions Terms used in this section which are defined in section 4221(d) shall have the meaning given to them by section 4221(d).