Treasury Regulations (26 C.F.R.)
26 CFR § 49.4253-7
Exemption for installation charges.
Official textecfr.govlast amended
# (a) In general.
The taxes imposed by section 4251 do not apply to any amount paid as is properly attributable to the installation of any instrument, wire, pole, switchboard, apparatus, or equipment.
# (b) Maintenance charges subject to tax.
The exemption provided by section 4253(g) and paragraph (a) of this section is applicable only to amounts paid for installation. Amounts paid for the repair or replacement of instruments, wires, poles, switchboards, apparatus, or equipment, incidental to ordinary maintenance, are subject to tax.
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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.