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
10/30/2023
Requested
Previously Approved
36 Months From Approved
10/31/2023
110
100
330
300
330
300
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.
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.
$8,104
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.
Form TTB F 5300.28 Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.
OMB No. 1513-0095 Supporting Statement (10-2023).docx
Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.