Before July 1, 2008, various sections of chapter 51 of the Internal Revenue Code (IRC) required alcohol industry members to register for and pay an annual special occupational tax (SOT). However, section 11125 of Public Law 109â59 permanently repealed, effective July 1, 2008, the SOT on alcohol beverage producers and marketers, non-beverage product manufacturers, tax-free alcohol users, and specially denatured spirits users and dealers. However, any SOT liabilities incurred for periods before the lawâs 2008 effective date remain. Also, while most alcohol industry SOT registration and payment provisions in the IRC have been repealed, 26 U.S.C. 5124 continues to require wholesale and retail alcohol dealers to register with the Secretary when commencing or ending business or when certain changes to existing registration information are necessary. In addition, the IRC at 26 U.S.C. 5731 and 5732 continues to require manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors to register and pay an annual SOT on the basis of a return under such regulations as the Secretary shall prescribe. The registration and SOT for such entities is due on or before the date of commencing business, and on or before July 1 of every year after that. Under the TTB regulations in 27 CFR part 31, alcohol industry members with pre-July 1, 2008, SOT liabilities use TTB F 5630.5a as the return for such liabilities, while wholesale and retail alcohol dealers register or report registration changes on TTB F 5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46, tobacco industry members use TTB F 5630.5t to register and pay SOT.
As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of respondents, responses, and burden hours for submissions of TTB F 5630.5a by private sector for profit businesses and also for private sector not-for-profit institutions. Given that almost all alcohol industry members with SOT liabilities for periods ending on or before June 30, 2008, have resolved such liabilities, TTB is decreasing the estimated number of such respondents from 20 to 10 for each type of respondent, and is decreasing the total estimated number of burden hours from 8 to 4 for each type of respondent. In addition, due to a change in agency estimates resulting from the large, previously reported decrease in the number of alcohol industry members subject to SOT, TTB is decreasing the estimated annual cost to the Federal government for this information collection request, from $175,000 to $20,610.
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 Supporting Statement (11-2018).docx
Section 11125 of Public Law 109-59.txt
Alcohol Dealer Registration - For Use On and After July 1, 2008