Special (Occupational) Tax Registration and Returns
Extension without change of a currently approved collection
No
Regular
01/31/2022
Requested
Previously Approved
36 Months From Approved
01/31/2022
6,320
8,310
2,633
3,462
12,640
0
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 However, section 11125 of Public Law 109â59 permanently repealed, effective July 1, 2008, the SOT on alcohol beverage producers and marketers, non-beverage product manufacturers, tax-free alcohol users, and specially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, but any SOT liabilities incurred for periods before that date remain. Also, while most SOT requirements for the alcohol industry were repealed, the IRC at 26 U.S.C. 5124 continues to require wholesale and retail alcohol dealers to register with the Secretary of the Treasury when commencing or ending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 and cigarette papers and tubes, as well as export warehouse proprietors, to register and pay an annual SOT by the use of a return. The registrations and SOT payments for such entities are 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. This collection is necessary to ensure the registration and SOT provisions of the IRC are appropriately applied.
There are no program changes associated with this information collection request at this time. As for adjustments, due to changes in agency estimates, TTB is decreasing the overall estimated burden for this information collection request, from 8,310 respondents and responses to 6,320, and from 3,462 hours to 2,633. Specifically, while the estimated burden for TTB F 5630.5a remains the same, TTB is decreasing the estimated burden for TTB F 5630.5d, from 8,000 respondents and responses to 6,000, and from 3,333 hours to 2,500. However, TTB is increasing the burden associated with TTB F 5630.5t, from 280 respondents and responses to 290, and from 117 hours to 121. The number of annual responses per respondent (one) remains the same, as does the per-response burden (25 minutes).
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.
Alcohol Dealer Registration - For Use On and After July 1, 2008