Special (occupational) Tax Registration and Return
Revision of a currently approved collection
No
Emergency
06/20/2008
Approved without change
06/30/2008
06/12/2008
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
12/31/2008
6 Months From Approved
03/31/2009
35,000
0
60,467
14,583
0
48,374
0
0
0
On August 10, 2005, President Bush signed into law the ÂSafe, 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 ÂSafe, 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Although the tax has been repealed for these occupations, recordkeeping and registration requirements remain for: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 brewerÂs 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 brewerÂs 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.
Alcohol Dealer Registration - For Use On and After July 1, 2008