[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]


-----------------------------------------------------------------------

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.

-----------------------------------------------------------------------

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