There are no exceptions to this rule for any entity including tribes or tribal members. However, all of the following are exempt from the tax on ODCs:
- Metered-dose inhalers.
- Recycled ODCs.
- Exported ODCs.
- Docs used as feedstock.
For the sale to be nontaxable, one must obtain an exemption certificate that you rely on in good faith from the purchaser. The exemption certificate must be in substantially the form set forth in section 52.4682-2(d)(2) of the regulations. The certificate should be kept with the applicable records.