Source: https://www.federalregister.gov/documents/2010/06/15/2010-14396/indoor-tanning-services-cosmetic-services-excise-taxes
Timestamp: 2017-11-22 04:29:49
Document Index: 393346935

Matched Legal Cases: ['§\u200949', 'art 40', 'art 49', '§\u200940', '§\u200940', '§\u200940', '§\u200940', '§\u200940', '§\u200940', 'art 49', '§\u200949', '§\u200949', '§\u200949', '§\u200949', '§\u200949']

A Proposed Rule by the Internal Revenue Service on 06/15/2010
https://www.federalregister.gov/d/2010-14396 https://www.federalregister.gov/d/2010-14396
Send submissions to: CC:PA:LPD:PR (REG-112841-10), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to: CC:PA:LPD:PR Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-112841-10), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically via the Federal eRulemaking Portal at http://www.regulations.gov (REG-112841-10).
The collection of information in this proposed regulation is in proposed § 49.5000B-1(d)(2). This information is required to be maintained in order for providers of indoor tanning services to accurately calculate the tax on indoor tanning services when those services are offered with other goods and services. The likely recordkeepers are providers of indoor tanning services.
This document 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. The text of temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations.
It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based on the fact that these regulations are designed to accommodate the recordkeeping methods currently used by small entities that provide indoor tanning services. The regulations merely implement the tax imposed by section 5000B of the Code, and section 6001 of the Code already requires taxpayers to keep books and records sufficient to show whether or not they are liable for tax. The information necessary to prepare these records is readily available to providers, and this recordkeeping will take little additional time to complete. Accordingly, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) or electronic comments Start Printed Page 33741that are submitted timely to the IRS. The IRS and the Treasury Department request comments on the clarity of the proposed rules and how they can be made easier to understand. As described in the preamble to the temporary regulations, comments are also requested regarding whether the presumption relating to section 5000B(c)(2) (that the amount paid by the payor to the provider includes the tax if the tax is not separately stated) is consistent with the manner in which providers maintain books and records and specifically whether such a rule is useful for purposes of minimizing recordkeeping burdens of the providers.
Par. 2. Section 40.0-1 is amended by revising paragraph (d) to read as follows:
(d) [The text of this proposed § 40.0-1(d) is the same as the text of § 40.0-1T(d) published elsewhere in this issue of the Federal Register].
(e) [The text of this proposed § 40.0-1(e) is the same as the text of § 40.0-1T(e) published elsewhere in this issue of the Federal Register].
Par. 3. Section 40.6302(c)-1 is amended by adding paragraph (g) to read as follows:
(g) [The text of this proposed § 40.6302(c)-1(g) is the same as the text of § 40.6302(c)-1T(g) published elsewhere in this issue of the Federal Register].
Par. 4. The authority citation for part 49 continues to read in part as follows:
§ 49.0-3
Introduction; cosmetic services.
[The text of this proposed § 49.0-3 is the same as the text of § 49.0-3T published elsewhere in this issue of the Federal Register].
[The text of this proposed § 49.5000B-1 is the same as the text of § 49.5000B-1T(a) through (h) published elsewhere in this issue of the Federal Register].
[FR Doc. 2010-14396 Filed 6-11-10; 11:15 am]