Under the authority of chapter 51 of the Internal Revenue Code of 1986, as amended (IRC, 26 U.S.C. chapter 51), the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, require brewers to place certain marks, signs, and measuring devices on their equipment and structures, and to place certain brands, labels, and marks on bulk and consumer containers of beer and other brewery products. The required information allows TTB to identify the use, capacity, and contents of brewery equipment and structures, as well as identify taxable brewery products and the responsible taxpayer. As such, the required information is necessary to protect the revenue and ensure effective administration of the IRCâs provisions regarding brewery operations and products. The required information also allows other industry member and the general public to identify the contents of bulk and consumer containers of beer and other brewery products. However, for the purposes of inventory control, cost accounting, equipment utilization, and product identification, TTB believes the placement by brewers of the required information on their equipment and structures, and on their bulk and consumers containers of beer and other brewery products is a usual and customary practice under taken during the normal course of business, regardless of any TTB regulatory requirements to do so.
There are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates resulting from continued growth in the number of breweries in the United States, TTB is reporting an increase in the number of annual respondents and responses to this information collection, from 6,700 to 10,000. However, as the placement by brewers of the required information on their equipment and structures, and on their bulk and consumer containers of brewery products, is a usual and customary business practice, there is no annual burden associated with this third-party disclosure information collection per 5 CFR 1320.3(b)(2). As such, there is no increase in this information collection's estimated annual burden of zero hours. (TTB is removing the previously-reported one hour of total annual burden, which was reported only as a place holder in the ROCIS system.)
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Curtis Eilers 202 453-1039 ext. 041
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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:
(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.
1513-0086 Supporting Statement (03-2020).docx
Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)