[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4251-2]

[Page 237]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 49_FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C_Communications
 
Sec. 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:


                                                                Rate of
                       Taxable service                            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]