On August 10, 2005, President Bush
signed into law the Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users, Public Law 109-59.
Section 11125 of that act permanently repeals, effective July 1,
2008, the special (occupational) taxes on all taxpayers except for
Tobacco Products Mfrs (TPM), Cigarette Papers and Tubes Mfrs
(CPTM), and TP Export Warehouse Proprietors (TPEWP). TTB F 5630.5
is amended into TTB F 5630.5t and only for collection of taxes from
the TPM, CPTM, and TPEWP; the new TTB F 5630.5a is a tax
return/registration for the period on and before 7/1/08; and the
new TTB F 5630.5d will be use to register Alcohol Dealers on and
after 7/1/08.
Repeal of Special
(Occupational) Tax on Alcohol Occupations On August 10, 2005,
President Bush signed into law the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users, Public
Law 109-59. Section 11125 of that act permanently repeals,
effective July 1, 2008, the special (occupational) taxes (SOT) on:
producers and marketers of alcohol beverages, manufacturers of
non-beverage products, users of tax-free alcohol, and users and
dealers of specially denatured spirits. Although the tax has been
repealed for these occupations, recordkeeping and registration
requirements remain for: producers and marketers of alcohol
beverages (alcohol beverage dealers), and manufacturers of
non-beverage products, Regulations will require marketers of
alcohol beverages to register in the following circumstances:
Before beginning business; On or before each subsequent July 1,
but ONLY IF there has been a change in the existing registration
information; Upon going out of business; and A transition rule
will require the registration of existing businesses that have not
registered on or after January 1, 2007. Distilled spirits plants,
breweries, wineries, bonded wine warehouses, and taxpaid wine
bottling houses that sell alcoholic products fit for beverage use
will be treated as alcohol beverage dealers and therefore will be
subject to the same registration requirements. However, to simplify
the registration process, TTB will deem these persons to have
registered as alcohol beverage dealers when they file their
application for registration or brewers notice under the
qualification provisions of 27 CFR parts 19, 24, and 25. Similarly,
amended dealer registrations will not be required if the
qualification files are kept up to date. Manufacturers of
nonbeverage products will be deemed to have registered each year
when they file their first claim for the year. Recordkeeping
requirements will remain as they are for: alcohol beverage
dealers, manufactures of nonbeverage products, users of
tax-free alcohol users and dealers of specially denatured
spirits, distilled spirits plants, breweries, wineries,
bonded wine warehouses, and taxpaid wine bottling houses. Any
past due tax liabilities that were incurred for periods before the
effective date of the repeal remain and will be collected.
(However, there is no liability for alcohol occupations, other than
users of tax-free alcohol and users and dealers of specially
denatured spirits, during the previously enacted 3-year tax
suspension that runs from July 1, 2005, through June 30, 2008.)
Section 11125 of Public Law 109-59 does not affect any tobacco
occupations; therefore, tobacco products manufacturers,
cigarette papers and tubes manufacturers, and tobacco export
warehouse proprietors must continue to register and pay the special
(occupational) tax every year. The registration and tax for these
tobacco occupations is due before beginning business, and on or
before July 1 of every year after that. We are requesting an
emergency approval of TTB F 5630.5a, 5630.5d, and 5630.5t to adhere
to the change in the law. These forms minimize the burden on
registrants and taxpayers (as well as TTB) by requiring the
submission of a minimum amount of information as compared to the
current approved form TTB F 5630.5. TTB plans to issue regulation
amendments to implement the repeal as soon as possible.
Corresponding changes will be made throughout the TTB Website as
appropriate.
None
PL: Pub.L. 109 - 59 11125 Name of Law: Safe,
Accountable Fexible, Efficient Transportation Equity Act: A Legacy
for Users
There is a program change in
Item 13 of the OMB Form 83-I due to a change in the law that
resulted in a decrease in the number of respondents. We revised TTB
F 5630.5 to accommodate the suspension of SOT for everyone except
Tobacco Products Manufacturers and Export Warehouse Proprietors and
Cigarette Papers and Tubes Manufacturers. This revision resulted in
the creation of TTB F 5630.5t. We also added 2 new forms that cover
the collection of SOT and registration before July 1, 2008 and the
registration after July 1, 2008. We have eliminated the annual
registration requirement for non SOT taxpayers, and eliminated
registration form requirements for filers who (1) do not have to
pay SOT and (2) have registered or filed a brewers notice under
other provisions in 27 CFR parts 19, 24, and 25.
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.
Form TTB F 5630.5d Alcohol Dealer Registration - For Use On and After July 1, 2008
1513-0112 Website Information.pdf
Public Law 109-59.txt
1513-0112 SS (06-10-08 Emergency).doc
Alcohol Dealer Registration - For Use On and After July 1, 2008