Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition

Forms and Documents

Document Name	Status
Form TTB F 5600.33 Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition Form and Instruction	Modified
Form TTB F 5600.33 Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition Form and Instruction	Modified
1513-0128 Supporting Statement (11-2020)-2.docx Supporting Statement A	2020-11-21

IC Document Collections

IC ID	Document Title	Status
183953	Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition Form and Instruction	Modified
183951	Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0128	ICR Reference No: 202010-1513-002
Status: Active	Previous ICR Reference No: 201707-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 80 - 19/19
Title: Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/06/2021
	Date Received in OIRA: 11/25/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2024	36 Months From Approved	01/31/2021
Responses	42,000	0	70,000
Time Burden (Hours)	15,750	0	52,500
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes a tax on the sale of firearms and ammunition. However, under the IRC at 26 U.S.C. 4221(a), certain sales may be made tax-free, including sales made for further manufacture, export, or use as supplies on vessels or aircraft, and sales made to a State or local government or to a nonprofit education organization for their exclusive use. In addition, for such sales where the tax has been paid, the tax is considered an overpayment subject to credit or refund under the IRC at 26 U.S.C. 6416(b)(2) and (3). In order to protect the revenue, the TTB regulations in 27 CFR part 53 prescribe that those otherwise subject to this tax must maintain records, including statements or certificates containing specified information, documenting the tax-free or tax-overpaid nature of such sales. Respondents may use commercial records or self-generated supporting statement or certificates, or, for certain transactions, respondents may use TTB-provided forms, which, when completed, document the required supporting information. The required supporting information is maintained by respondents at their business premises, and, to protect the revenue, TTB may examine these records during audits.

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Authorizing Statute(s): US Code: 26 USC 6416(b)(2) and (3) Name of Law: Internal Revenue Code
   US Code: 26 USC 4181 Name of Law: Internal Revenue Code
   US Code: 26 USC 4221(a) Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 55067	09/03/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 75409	11/25/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition	TTB F 5600.33, TTB F 5600.34, TTB F 5600.35, TTB F 5600.36, TTB F 5600.37	Statemen of Ultimate Vendor ,   Exemption Certificate (Use on Certain Vessels or Aircraft) ,   Exemption Certificate (Use by State or Local Governments) ,   Statement of Manufacturer's Vendee (For Exports) ,   Statement of Manufacturer's Vendee (Use in Further Manufacture)
Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition	TTB F 5600.35, TTB F 5600.33, TTB F 5600.34, TTB F 5600.36, TTB F 5600.37	Statement of Ultimate Vendor ,   Exemption Certificate (Use on Certain Vessels or Aircraft) ,   Exemption Certificate (Use by State or Local Governments) ,   Statement of Manufacturer's Vendee (For Exports) ,   Statement of Manufacturer's Vendee (Use in Further Manufacture)

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	42,000	70,000	0	0	-28,000	0
Annual Time Burden (Hours)	15,750	52,500	0	0	-36,750	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this information collection. As for adjustments, due to a change in agency estimates, TTB is decreasing the number of annual respondents and responses to this information collection, but is increasing the estimated number of responses per respondent. Specifically, TTB is decreasing the number of annual respondents from 7,000 to 3,500, but is increasing the number of responses per respondent from 10 to 12. Taken together, these changes in estimates result in a decrease in the total number of annual responses, from 70,000 to 42,000. Additionally, TTB did not previously account for the use of usual and customary business records by 1,700 (50 percent) respondents, which, under OMB regulations at 5 CFR 1320.3(b)(2), do not impose any burden hours on respondents. Therefore, TTB is decreasing the estimated total annual burden for this collection from 52,500 hours to 15,750.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/25/2020

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