THE IRS USES THE INFORMATION ON FORMS
6420 AND 6421 TO PREPARE THE OPTIONAL STATE SALES TAX TABLES. THESE
TABLES ARE NEEDED BY TAXPAYERS WHO DO NOT KEEP DETAILED SALES TAX
RECORDS TO CLAIM THE SALES TAX DEDUCTION. IRS NEEDS THE TABLES TO
ANSWER TAXPAYER INQUIRIES ABOUT THE SALES TAX DEDUCTION AND TO
EXAMINE TAX RETURNS.
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:
(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;
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.