Revisions to Distilled Spirits Plant Operations Reports and Regulations; Comment Period Extension, 6038 [2012-2809]
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6038
§ 48.4221–1
Federal Register / Vol. 77, No. 25 / Tuesday, February 7, 2012 / Proposed Rules
Tax-free sales; general rule.
(a) * * *
(2) * * *
(vii) The exemptions under section
4221(a)(3) through (a)(6) do not apply to
the tax imposed by section 4191
(medical device tax).
*
*
*
*
*
Par. 5. Section 48.4221–2 is amended
by adding headings to paragraphs (b)(1)
and (b)(2) and adding paragraph (b)(3).
The additions read as follows:
(b) * * *
(1) In general. * * *
(2) Material in the manufacture or
production of another article. * * *
(3) Kits—(i) The process of producing
or assembling a kit that is a taxable
medical device (as defined in § 48.4191–
2) constitutes further manufacture.
Under such circumstances, the taxable
and nontaxable articles used in the
production or assembly of the kit lose
their identity as separate articles once
they are incorporated into the kit
because the kit is a new taxable article.
Accordingly, the provisions of
§ 48.4216(a)–1(e) do not apply upon the
sale of a kit that is a taxable medical
device, and the entire sale price of the
kit is subject to tax under section 4191.
(ii) For purposes of this section, the
term kit means a set of two or more
articles that is enclosed in a single
package, such as a bag, tray, or box, for
the convenience of a medical or health
care professional or the end user. A kit
may contain a combination of one or
more taxable medical devices and other
articles.
(iii) The following example illustrates
the rule of this paragraph (b)(3).
srobinson on DSK4SPTVN1PROD with PROPOSALS
Example. X is a manufacturer of scalpels.
X is registered with the IRS as a manufacturer
of taxable medical devices in accordance
with § 48.4222(a)–1. Y is a distributor of
taxable medical devices. Y is registered with
the IRS as a manufacturer of taxable medical
devices and as a buyer of taxable medical
devices for use in further manufacture in
accordance with § 48.4222(a)–1. Y purchases
scalpels from X for inclusion in surgical kits
that Y produces. Both the scalpels and the
kits are ‘‘taxable medical devices’’ as defined
in § 48.4191–2. Accordingly, X may sell the
scalpels to Y tax free, provided Y furnishes
its registration number to X and certifies in
writing that the scalpels will be used in
further manufacture.
(iv) This paragraph (b)(3) applies to
sales of taxable medical devices on and
after January 1, 2013.
*
*
*
*
*
Par. 6. Section 48.6416(b)(2)–2 is
amended by adding paragraph (a)(4) to
read as follows:
§ 48.6416(b)(2)–2 Exportations, uses, sales
and resales included.
(a) * * *
VerDate Mar<15>2010
17:21 Feb 06, 2012
Jkt 226001
(4) Beginning on January 1, 2013,
sections 6416(b)(2)(B), (C), (D), and (E)
do not apply to any tax paid under
section 4191 (medical device tax).
*
*
*
*
*
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2012–2493 Filed 2–3–12; 11:15 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
27 CFR Part 19
[Docket No. TTB–2011–0010; Notice No.
124A; Re: Notice No. 124]
RIN 1513–AB89
Revisions to Distilled Spirits Plant
Operations Reports and Regulations;
Comment Period Extension
Alcohol and Tobacco Tax and
Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking;
extension of comment period.
AGENCY:
The Alcohol and Tobacco Tax
and Trade Bureau is extending the
comment period for Notice No. 124,
Revisions to Distilled Spirits Plant
Operations Reports and Regulations, a
notice of proposed rulemaking
published in the Federal Register on
December 5, 2011. TTB is taking this
action in response to a request from a
distilled spirits industry association.
DATES: Written comments on Notice No.
124 are now due on or before March 5,
2012.
ADDRESSES: You may send comments on
Notice No. 124 to one of the following
addresses:
• https://www.regulations.gov: To
submit comments via the Internet, use
the comment form for Notice No. 124 as
posted within Docket No. TTB–2011–
0010 on ‘‘Regulations.gov,’’ the Federal
e-rulemaking portal;
• U.S. Mail: Director, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, P.O. Box 14412,
Washington, DC 20044–4412.
• Hand Delivery/Courier in Lieu of
Mail: Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW., Suite
200–E, Washington, DC 20005.
See the Public Participation section of
this notice for specific instructions and
requirements for submitting comments,
and for information on how to request
a public hearing.
You may view copies of all published
notices, the proposed two new report
SUMMARY:
PO 00000
Frm 00017
Fmt 4702
Sfmt 9990
forms, and any public comments
associated with the proposal outlined in
Notice No. 124 within Docket No. TTB–
2011–0010 at https://
www.regulations.gov. A link to the
Regulations.gov comment form for
proposal is posted on the TTB Web site
at https://www.ttb.gov/regulations_laws/
all_rulemaking.shtml under Notice No.
124. You also may view copies of all
documents and comments associated
with Notice No. 124 by appointment at
the TTB Information Resource Center,
1310 G Street NW., Washington, DC
20220. Please call (202) 453–2270 to
make an appointment.
FOR FURTHER INFORMATION CONTACT: Rita
D. Butler, Regulations and Rulings
Division, Alcohol and Tobacco Tax and
Trade Bureau, at (202) 453–1039,
extension 101, or rita.butler@ttb.gov.
SUPPLEMENTARY INFORMATION: In Notice
No. 124, the Alcohol and Tobacco Tax
and Trade Bureau (TTB) proposes to
replace the current four report forms
used by distilled spirits plants to report
their operations with two new report
forms that would be submitted on a
monthly or quarterly basis. The
proposal would streamline the reporting
process and would result in savings for
the industry and for TTB by
significantly reducing the number of
reports that must be completed and filed
by industry members and processed by
TTB.
On February 2, 2012, TTB received an
email from the Distilled Spirits Council
of the United States (DISCUS)
requesting additional time to prepare its
comment on Notice No. 124. The email
stated:
This additional time will allow us to
further collate comments about the technical
aspects for the data entries pertaining to the
proposed reporting forms. Similarly, this
additional time also will afford a better
opportunity to respond to TTB’s request
about the length of time needed by industry
members to transition their business
procedures so as to comply with the
proposed reporting requirements.
In response to that request, TTB is
extending the comment period for
Notice No. 124 for an additional 30
days. Therefore, comments on Notice
No. 124 are now due on or before March
5, 2012.
Drafting Information
Michael D. Hoover of the Regulations
and Rulings Division drafted this notice.
Signed: February 2, 2012.
John J. Manfreda,
Administrator.
[FR Doc. 2012–2809 Filed 2–3–12; 11:15 am]
BILLING CODE 4810–31–P
E:\FR\FM\07FEP1.SGM
07FEP1
]]>Agencies
[Federal Register Volume 77, Number 25 (Tuesday, February 7, 2012)]
[Proposed Rules]
[Page 6038]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-2809]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Part 19
[Docket No. TTB-2011-0010; Notice No. 124A; Re: Notice No. 124]
RIN 1513-AB89
Revisions to Distilled Spirits Plant Operations Reports and
Regulations; Comment Period Extension
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; extension of comment period.
-----------------------------------------------------------------------
SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau is extending the
comment period for Notice No. 124, Revisions to Distilled Spirits Plant
Operations Reports and Regulations, a notice of proposed rulemaking
published in the Federal Register on December 5, 2011. TTB is taking
this action in response to a request from a distilled spirits industry
association.
DATES: Written comments on Notice No. 124 are now due on or before
March 5, 2012.
ADDRESSES: You may send comments on Notice No. 124 to one of the
following addresses:
https://www.regulations.gov: To submit comments via the
Internet, use the comment form for Notice No. 124 as posted within
Docket No. TTB-2011-0010 on ``Regulations.gov,'' the Federal e-
rulemaking portal;
U.S. Mail: Director, Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington,
DC 20044-4412.
Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW., Suite 200-E, Washington, DC
20005.
See the Public Participation section of this notice for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
You may view copies of all published notices, the proposed two new
report forms, and any public comments associated with the proposal
outlined in Notice No. 124 within Docket No. TTB-2011-0010 at https://www.regulations.gov. A link to the Regulations.gov comment form for
proposal is posted on the TTB Web site at https://www.ttb.gov/regulations_laws/all_rulemaking.shtml under Notice No. 124. You also
may view copies of all documents and comments associated with Notice
No. 124 by appointment at the TTB Information Resource Center, 1310 G
Street NW., Washington, DC 20220. Please call (202) 453-2270 to make an
appointment.
FOR FURTHER INFORMATION CONTACT: Rita D. Butler, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, at (202)
453-1039, extension 101, or rita.butler@ttb.gov.
SUPPLEMENTARY INFORMATION: In Notice No. 124, the Alcohol and Tobacco
Tax and Trade Bureau (TTB) proposes to replace the current four report
forms used by distilled spirits plants to report their operations with
two new report forms that would be submitted on a monthly or quarterly
basis. The proposal would streamline the reporting process and would
result in savings for the industry and for TTB by significantly
reducing the number of reports that must be completed and filed by
industry members and processed by TTB.
On February 2, 2012, TTB received an email from the Distilled
Spirits Council of the United States (DISCUS) requesting additional
time to prepare its comment on Notice No. 124. The email stated:
This additional time will allow us to further collate comments
about the technical aspects for the data entries pertaining to the
proposed reporting forms. Similarly, this additional time also will
afford a better opportunity to respond to TTB's request about the
length of time needed by industry members to transition their
business procedures so as to comply with the proposed reporting
requirements.
In response to that request, TTB is extending the comment period
for Notice No. 124 for an additional 30 days. Therefore, comments on
Notice No. 124 are now due on or before March 5, 2012.
Drafting Information
Michael D. Hoover of the Regulations and Rulings Division drafted
this notice.
Signed: February 2, 2012.
John J. Manfreda,
Administrator.
[FR Doc. 2012-2809 Filed 2-3-12; 11:15 am]
BILLING CODE 4810-31-P
