REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability

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IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
192954	REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax		New

ICR Details

OMB Control No: 1545-2177	ICR Reference No: 201005-1545-071
Status: Historical Inactive	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Requesting approval by 5/25/2010
Title: REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 05/25/2010
OIRA Conclusion Action: Preapproved	Conclusion Date: 06/09/2010
	Date Received in OIRA: 05/24/2010
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2010	6 Months From Approved
Responses	20,000	0	0
Time Burden (Hours)	10,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act of 2010. These final and temporary regulations affect persons that use, provide, or pay for indoor tanning services. The text of the temporary regulations also serves as the text of the proposed regulations (REG-112841-10) set forth in the notice of proposed rulemaking on this subject.

Emergency Justfication: New final and temporary Treasury Regulations related to the excise tax on indoor tanning services, are effective July 1, 2010. This collection of information is required in order for indoor tanning service providers to correctly calculate and collect the tax. We are soliciting comments through a cross-referencing NPRM and will hold a public hearing if one is requested. Taxpayers must receive the guidance outlined in this regulation as soon as possible. The excise tax on indoor tanning services was enacted March 23, 2010, in the Patient Protection and Affordable Care Act of 2010 (Pub. L. 111-148). Publishing these regulations by June 1, 2010, will allow the affected parties to have time to adjust to the new law. The exact date that Treasury will approve the Regulations could not be determined. Thus, we are requesting an emergency Paperwork Reduction Act review by May 25, 2010.

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Authorizing Statute(s): US Code: 26 USC 5000B Name of Law: Indoor Training Services
   PL: Pub.L. 111 - 148 10907 Name of Law: Patient Protection and Affordable Care Act
   Statute at Large: 124 Stat. 119 Name of Statute: Patient Protection and Affordable Care Act
  

Citations for New Statutory Requirements: US Code: 26 USC 5000B Name of Law: Indoor Training Services
PL: Pub.L. 111 - 148 10907 Name of Law: Patient Protection and Affordable Care Act
Statute at Large: 124 Stat. 119 Name of Statute: Patient Protection and Affordable Care Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BJ41	Final or interim final rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	20,000	0	20,000	0	0	0
Annual Time Burden (Hours)	10,000	0	10,000	0	0	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: This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act of 2010. The Internal Revenue Code requires all taxpayers, including providers of indoor tanning services, to maintain adequate books and records to calculate the tax. These regulations provide a method for these providers to determine their section 5000B liability if they keep adequate records that separately state the amount charged for indoor tanning services. We estimate that there are 20,000 providers of indoor tanning services per year that will file the quarterly Form 720 and pay the tax. We estimate that it will take an average of 30 minutes for each for a total burden estimated to be 10,000 hours.

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Annual Cost to Federal Government: $0

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

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

Is this ICR related to the Pandemic Response? Uncollected

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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: 05/24/2010

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