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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
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	Available
Form TTB 5300.28 Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	Form and Instruction	Modified	Available
1513-0095 Supporting Statement (08-2020)v2.docx	Supporting Statement A	Uploaded 2020-08-24	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
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: 202008-1513-002
Status: Active	Previous ICR Reference No: 201704-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 78 - 6/7
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: 10/07/2020
	Date Received in OIRA: 08/24/2020
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2023	36 Months From Approved	10/31/2020
Responses	100	0	100
Time Burden (Hours)	300	0	300
Cost Burden (Dollars)	300	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 firearms and 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 such registrations. The TTB regulations at 27 CFR 53.140 prescribe the use of TTB F 5300.28 as the application to obtain an approved Certificate of Registry to sell or purchase firearms and ammunition tax free. TTB uses the collected information to determine if the respondent is qualified to engage in tax-free sales. In addition, once registered, per the form's instructions,respondents make certain amendments to previously-provided information by filing an amended TTB F 5300.28 or by filing a 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:
	85 FR 27272	05/07/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 52192	08/24/2020
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	TTB F 5300.28, None	Application for Registration for Tax-Free Transactions Under 26 U.S.C. 4221 (Firearms and Ammunition) ,   Permits Online (PONL) Firearms & Ammunition Tax-Free Registration Application
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	TTB 5300.28, None	Application for Registration for Tax-Free Transactions Under 26 U.S.C. 42221 (Firearms and Ammunition) ,   Permits Online (PONL) Firearms & Ammunition Tax-Free Registration Application

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ICR Summary of Burden

table that charts list 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	100	0	0	0	0
Annual Time Burden (Hours)	300	300	0	0	0	0
Annual Cost Burden (Dollars)	300	0	0	0	300	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:

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Annual Cost to Federal Government: $6,997

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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? No

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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: 08/24/2020

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