IRC section 4272(b)(2) excepts exported property from the excise tax on transportation of property. Regulation section 49.4271-1(d)(2) authorizes the filing of Form 1363 by the shipper to request exemption for a shipment, or a series of shipments. The form is filed with the carrier. It is used by IRS as proof of tax-exempt status of each shipment.
The latest form for Export Exemption Certificate (Form 1363) expires 2023-08-31 and can be found here.
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