Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.

Forms and Documents

Document Name	Status
Form TTB F 5300.28 Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221. Form and Instruction	Modified
Form TTB 5300.28 Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221. Form and Instruction	Modified
1513-0095 Supporting Statement (04-18-17).docx Supporting Statement A	2017-04-19

IC Document Collections

IC ID	Document Title	Status
181220	Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221. Form and Instruction	Modified
181219	Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221. Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0095	ICR Reference No: 201704-1513-006
Status: Historical Active	Previous ICR Reference No: 201401-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 62 3/8
Title: Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/11/2017
	Date Received in OIRA: 04/27/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2020	36 Months From Approved	08/31/2017
Responses	100	0	317
Time Burden (Hours)	300	0	951
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code at 26 U.S.C. 4181 imposes a Federal excise tax on the sale of pistols and revolvers, other firearms, shells and cartridges (ammunition) sold by manufacturers, producers, and importers. Under 26 U.S.C. 4221, no tax is imposed on certain sales of firearms and ammunition, provided that the seller and purchaser of the articles (with certain exceptions) are registered as required by 26 U.S.C. 4222. Section 4222 further provides that the Secretary of the Treasury may prescribe regulations regarding the manner, forms, terms, and conditions of registration. The TTB regulation at 27 CFR 53.140 prescribes the use of TTB F 5300.28 (or its electronic equivalent) as the application to obtain an approved Certificate of Registry to sell or purchase firearms and ammunition tax free. TTB uses the form to determine if the respondent is qualified to engage in tax-free sales. In addition, registrants may make certain amendments to the information provided on the form by letterhead notice.

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Authorizing Statute(s): US Code: 26 USC 4221 & 4222 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 10630	02/14/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 19456	04/27/2017
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	PONL System, TTB F 5300.28	Application for Registration for Tax-Free Transactions Under 26 U.S.C. 4221 (Firearms and Ammunition) ,   Application for New Firearms or Ammunition Tax-Free Registration
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	PONL System, TTB 5300.28	Application for Registration for Tax-Free Transactions Under 26 U.S.C. 42221 (Firearms and Ammunition) ,   Application for New Firearms or Ammunition Tax-Free Registration

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ICR Summary of Burden

	Total Approved	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	100	317	0	0	-217	0
Annual Time Burden (Hours)	300	951	0	0	-651	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: There are no program changes associated with this collection. As adjustments, TTB is decreasing the estimated number of respondents and estimated total annual burden hours due to a decrease in the number of respondents applying for registration for tax-free sales transactions involving firearms and ammunition.

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Annual Cost to Federal Government: $1,804

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: 04/27/2017

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