Treasury Regulations (26 C.F.R.)
26 CFR § 49.4253-2
Exemption for news services.
# (a) In general.
The exemption for news services provided by section 4253(b) is applicable to payments for services of the kind listed in section 4251, except general telephone service. The exemption will apply only with respect to payments for services which are utilized exclusively:
(1) In the collection of news for the public press or radio or television broadcasting or in the dissemination of news through the public press or by means of radio or television broadcasting; or
(2) In the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press.
# (b) Scope of the exemption.
(1) The exemption applies to amounts charged for messages from any newspaper, press association, radio or television news broadcasting agency, or news ticker service, to any other newspaper, press association, radio or television news broadcasting agency, or news ticker service or to or from their bona fide correspondents, which messages deal exclusively with the collection of news items for, or the dissemination of news items through, the public press, radio or television broadcasting, or a news ticker service furnishing a general news service similar to that of the public press. The exemption does not extend to messages of an administrative nature such as messages transmitting funds to correspondents, messages to correspondents relating to assignments or hotel accommodations, etc.
(2) The exemption does not extend to the collection and dissemination of information or matters for publication in magazines, periodicals, and trade and scientific publications issued to supply information on certain subjects of interest to particular groups; or to amounts paid by newspapers, press associations, radio or television news broadcasting agencies or networks, or news ticker services, for general telephone service taxable under section 4251.
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.