[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: 26CFR49.4252-2]

[Page 242-243]
 
                       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. 49.4252-2  Toll telephone service.

    (a) In general. The term ``toll telephone service'' means any 
telephone or radio telephone message or conversation for which there is 
a toll charge, and the charge is paid within the United States. A toll 
charge is a charge made for such a message or conversation to a place 
beyond the local service area. For the meaning of the term ``United 
States'', see paragraph (d) of Sec. 49.4252-4.
    (b) Amounts paid. (1) The tax in respect of toll telephone service 
is imposed on the total amount paid for the service, including any 
charge, in addition to the basic toll charge, made for ``overtime'' in 
connection with a telephone or radio telephone message or conversation.
    (2) The tax attaches to the total charge made to a hotel or similar 
subscriber for toll telephone service furnished to the hotel or its 
guests, but no tax attaches to any charge made by the hotel for service 
rendered in placing the calls for its guests.
    (c) Cross reference. For provisions relating to toll telephone 
messages communicated through the use of coin-operated telephones, see 
section 4253(a)

[[Page 243]]

and Sec. 49.4253-1. For other provisions relating to toll telephone 
service, see Sec. 49.4252-4.