Treasury Regulations (26 C.F.R.)
26 CFR § 49.4251-2
Rate and application of tax.
# (a) Rate of tax.
Tax is imposed on amounts paid for each of the following services rendered at the rate specified below:
| Taxable service | Rate of tax (percent) |
|---|---|
| General telephone service | 10 |
| Toll telephone service | 10 |
| Telegraph service | 10 |
| Teletypewriter exchange service | 10 |
| Wire mileage service | 10 |
| Wire and equipment service | 8 |
# (b) Amounts paid.
The term “amounts paid” means the amounts collected for the communication services specified in paragraph (a) of this section, without regard to whether the charge therefor is paid or satisfied in money, service, or other valuable consideration. For additional provisions relating to the term “amounts paid” see the section of the regulations relating to the particular taxable service listed in paragraph (a) of this section.
# (c) Liability for, and return of, tax.
The taxes imposed by section 4251 are payable by the person paying for the services rendered, and must be paid to the person rendering the services who is required to collect the tax and return and pay over the tax.
[T.D. 6664, 28 FR 7252, July 16, 1963, as amended by T.D. 8442, 57 FR 48186, Oct. 22, 1992]
Source: view the official text
In this part (40 sections)
- 49.0-1 · Introduction.
- 49.0-2 · General definitions and use of terms.
- 49.4251-1 · Imposition of tax.
- 49.4251-2 · Rate and application of tax.
- 49.4251-3 · [Reserved]
- 49.4251-4 · Prepaid telephone cards.
- 49.4252-1 · [Reserved]
- 49.4252-2 · Toll telephone service.
- 49.4252-3 · [Reserved]
- 49.4252-4 · Provisions common to telephone and telegraph services.
- 49.4252-5 · Teletypewriter exchange service.
- 49.4253-1 · Exemption for certain coin-operated service.
- 49.4253-2 · Exemption for news services.
- 49.4253-3 · Exemption for certain organizations.
- 49.4253-4 · Exemption for servicemen in combat zone.
- 49.4253-5 · Exemption for items otherwise taxed.
- 49.4253-6 · Exemption for common carriers and communications companies.
- 49.4253-7 · Exemption for installation charges.
- 49.4253-8 - 49.4253-9 · §§ 49.4253-8-49.4253-9 [Reserved]
- 49.4253-10 · Exemption for certain private communications services.
- 49.4253-11 · Use and retention of exemption certificates.
- 49.4253-12 · Cross reference.
- 49.4254-1 · Computation of tax.
- 49.4254-2 · Payment for toll telephone service or telegraph service in…
- 49.4261-1 · Imposition of tax; in general.
- 49.4261-2 · Application of tax.
- 49.4261-3 · Payments made within the United States.
- 49.4261-4 · Payments made within the United States; evidence of…
- 49.4261-5 · Payments made outside the United States.
- 49.4261-6 · Payments made outside the United States; evidence of…
- 49.4261-7 · Examples of payments subject to tax.
- 49.4261-8 · Examples of payments not subject to tax.
- 49.4261-9 · Mileage awards.
- 49.4261-10 · Aircraft management services.
- 49.4262-1 · Taxable transportation.
- 49.4262-2 · Exclusion of certain travel.
- 49.4262-3 · Definitions.
- 49.4263-1 · Duty to collect the tax; payments made outside the United…
- 49.4263-2 · Duty to collect the tax in the case of certain refunds.
- 49.4263-3 · Special rule for the payment of tax.