[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: 26CFR49.4252-3]

[Page 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. 49.4252-3  Telegraph service.

    (a) In general. The term ``telegraph service'' means a telegraph, 
cable, or radio dispatch or message for which the charge is paid within 
the United States. For the meaning of the term ``United States'', see 
paragraph (d) of Sec. 49.4252-4.
    (b) Amounts paid. A charge made for a telephone toll call used by a 
telegraph company in effecting delivery of a telegraph message shall be 
added to the basic charge for the transmission of the telegraph message 
for the purpose of determining the amount subject to tax. In such case, 
the telegraph company is not liable for tax on the amount paid by it to 
the telephone company for the toll call. A charge made for a telephone 
call which is used to reach a telegraph office for the purpose of 
sending a telegraph message should not be added to the basic charge for 
the transmission of the telegraph message, as the telegraph message is 
considered to begin at the telegraph office.
    (c) Cross reference. For provisions relating to telegraph messages 
communicated through the use of coin-operated telephones, see section 
4253(a) and Sec. 49.4253-1. For other provisions relating to telegraph 
service, see Sec. 49.4252-4.