OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 202008-1513-002 · OMB 1513-0095 · Active

Forms and Documents
DocumentTypeStatusAvailability
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 Repair queued
1513-0095 Supporting Statement (08-2020)v2.docx Supporting Statement A Uploaded 2020-08-24 Available
IC Document Collections
IC IDCollectionTypeStatusForm
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
1513-0095 202008-1513-002
Active 201704-1513-006
TREAS/TTB ICN 78 - 6/7
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.
Extension without change of a currently approved collection   No
Regular
Approved without change 10/07/2020
Retrieve Notice of Action (NOA) 08/24/2020
  Inventory as of this Action Requested Previously Approved
10/31/2023 36 Months From Approved 10/31/2020
100 0 100
300 0 300
300 0 0
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.
US Code: 26 USC 4221 & 4222 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  85 FR 27272 05/07/2020
85 FR 52192 08/24/2020
No
  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
No
No
$6,997
No
    Yes
    Yes
No
No
No
No
Jesse Longbrake 202 453-2265
  No
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.
08/24/2020