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	Repair queued
Form TTB 5300.28 Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.	Form and Instruction	Modified	Repair queued
OMB No. 1513-0095 Supporting Statement (10-2023).docx	Supporting Statement A	Uploaded 2023-10-07	Repair queued

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: 202309-1513-006
Status: Received in OIRA	Previous ICR Reference No: 202008-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 90 - 6/9
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	Date Submitted to OIRA: 10/30/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	10/31/2023
Responses	110	100
Time Burden (Hours)	330	300
Cost Burden (Dollars)	330	300

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Abstract: The Internal Revenue Code (IRC) 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 the IRC at 26 U.S.C. 4221, no excise 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 and the related regulations issued by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations at 27 CFR 53.140 prescribe the use of form 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 and issue the required certificate. In addition, once registered, persons registered make certain amendments to their 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:
	88 FR 47235	07/21/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 74243	10/30/2023
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 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	110	100	0	0	10	0
Annual Time Burden (Hours)	330	300	0	0	30	0
Annual Cost Burden (Dollars)	330	300	0	0	30	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 information collection at this time. As for adjustments, due to a change in agency estimates, TTB is increasing the estimated number of annual respondents, responses, and burden hours associated with this collection, from 100 to 110 respondents, from 100 responses to 110, and from 300 burden hours to 330. The number of annual responses per respondent, one, remains the same for this collection, as does the 3-hour estimated per-response burden.

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Annual Cost to Federal Government: $8,104

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: 10/30/2023

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