LR-27-83 (TD 7882 - final) Floor Stocks Credits or Refunds and Consumer Credits or Refunds; LR-54-85 (TD 8050) Exempt sales; NPRM(REG 103380-05)Excise Tax on Tractors, Trailers, Trucks, and Tires

Forms and Documents

Document Name	Status
1545-0745 Supporting Statement (2016).docx Supporting Statement A	2016-07-06

IC Document Collections

IC ID	Document Title	Status
43860	LR-27-83 (TD 7882) Floor Stocks Credits or Refunds and Consumer Credits or Refunds With Respect to Certain Tax-Repealed Articles; Excise Tax on Heavy Trucks; LR-54-85 (TD 8050) Excise Tax on	Unchanged
222329	NPRM(REG 103380-05) Excise Tax on Trucks, Trailers and Tires Other-Rule Document	New

ICR Details

OMB Control No: 1545-0745	ICR Reference No: 201607-1545-001
Status: Historical Inactive	Previous ICR Reference No: 201601-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: LR-27-83 (TD 7882 - final) Floor Stocks Credits or Refunds and Consumer Credits or Refunds; LR-54-85 (TD 8050) Exempt sales; NPRM(REG 103380-05)Excise Tax on Tractors, Trailers, Trucks, and Tires
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Comment filed on proposed rule and continue	Conclusion Date: 08/04/2016
	Date Received in OIRA: 07/07/2016
Terms of Clearance: Pursuant to 5 CFR 1320.11(c), OMB files this comment on this information collection request (ICR. The agency shall examine public comment in response to the NPRM and will describe in the supporting statement of its next collection any public comments received regarding the collection as well as why (or why it did not) incorporate the commenter’s recommendation. The next submission to OMB must include the draft final rule.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2019	36 Months From Approved	08/31/2019
Responses	4,100	0	4,100
Time Burden (Hours)	4,140	0	4,140
Cost Burden (Dollars)	0	0	0

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Abstract: LR-27-83 (TD 7882), requires sellers of trucks, trailers and semitrailers, and tractors to maintain records of the gross vehicle weights of articles sold to verify taxability. LR-54-85 (TD 8050), requires that if the sale is to be treated as exempt, the seller and the purchaser must be registered and the purchaser must give the seller a resale certificate. NPRM (REG 103380-05) Contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.

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Authorizing Statute(s): US Code: 26 USC 4052 Name of Law: Definitions and special rules.
   US Code: 26 USC 4051 Name of Law: Imposition of tax on heavy trucks and traitors sold at retail
   US Code: 26 USC 7805 Name of Law: Rules and Regulations
  

Citations for New Statutory Requirements: US Code: 26 USC 4152 Name of Law: Definitions and Special Rules
US Code: 26 USC 4151 Name of Law: Imposition of tax on heavy trucks, trailers and tires
US Code: 26 USC 4072(a) Name of Law: Taxable tires

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BE31	Proposed rulemaking	81 FR 18544	03/31/2016

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
LR-27-83 (TD 7882) Floor Stocks Credits or Refunds and Consumer Credits or Refunds With Respect to Certain Tax-Repealed Articles; Excise Tax on Heavy Trucks; LR-54-85 (TD 8050) Excise Tax on
NPRM(REG 103380-05) Excise Tax on Trucks, Trailers and Tires

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Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

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

Burden Reduction Due to:

Short Statement: There is an increase in the burden previously approved by OMB, due to new proposed regulations imposing tax on heavy trucks, trailers and tires sold at retail. The IRS is adding 3,000 respondents and 750 burden hours to this information collection request.

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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]? 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? 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: 07/07/2016

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