What is the 637 Registration Program?

Under the Code and regulations, each person that engages in certain specified activities in relation to excise tax must be registered by the IRS before engaging in that activity.

Taxpayers may use Form 637, Application for Registration for Tax-Free Transaction Under Chapter 32 of the Internal Revenue Code, to apply for registration activities under sections 4101, 4222, and 4682 of the Internal Revenue Code.

Excise Tax On-Line Exchange (ExTOLE)

The IRS administers a data repository for states to exchange motor fuel tax related information.

One hundred percent (100%) of the ExTOLE data originates from a particular state, and is available to other states under disclosure agreements between states.

This system focuses on the exchange of state information not related to IRS tax matters.

No IRS return information is contained within the ExTOLE application.

Electronic Data Interchange (EDI)

EDI is the chosen method of transmitting the required excise tax return information to the IRS.

The EDI Guide is deigned to provide the general requirements, specifications, and procedures for the electronic filing of Internal Revenue Service Form 720-TO (Terminal Operator Report) and 720-CS (Carrier Summary Report).

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