[Federal Register Volume 75, Number 140 (Thursday, July 22, 2010)]
[Notices]
[Page 42830]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-17864]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation 112841-10
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an
existing proposed regulation, REG-112841-10, Indoor Tanning Services;
Cosmetic Services; Excise Tax.
DATES: Written comments should be received on or before September 20,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Shields, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Elaine Christophe,
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington DC 20224, or through the Internet,
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Indoor Tanning Services; Cosmetic Services; Excise Tax.
OMB Number: 1545-2177.
Regulation Number: Regulation 112841-10.
Abstract: The collection of information in this proposed regulation
contains proposed amendments to the Excise Tax Procedural Regulations
(26 CFR part 40) and the Facilities and Services Excise Tax Regulations
(26 CFR part 49) under section 5000B of the Internal Revenue Code
(Code). Section 5000B of the Code was enacted by section 10907 of the
Patient Protection and Affordable Care Act, Public Law 111-148 (124
Stat. 119 (2010)) to impose an excise tax on indoor tanning services.
This information is required to be maintained in order for providers to
accurately calculate the tax on indoor tanning services when those
services are offered with other goods and services.
Current Actions: There are no changes being made to the regulation
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit.
Estimated total average annual record-keeping burden: 10,000 hours.
Estimated average annual burden hours per record-keeper: 30
minutes.
Estimated number of record-keepers: 20,000.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid control number assigned by the Office of
Management and Budget. Books or records relating to a collection of
information must be retained as long as their contents may become
material in the administration of any internal revenue law. Generally,
tax returns and tax return information are confidential, as required by
26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: July 15, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-17864 Filed 7-21-10; 8:45 am]
BILLING CODE 4830-01-P