[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: 26CFR49.4252-5]

[Page 244]
 
                       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. 49.4252-5  Teletypewriter exchange service.

    (a) In general. The term ``teletypewriter exchange service'' means 
any service where a teletypewriter (or similar device) may be connected, 
directly or indirectly, to an exchange operated by a person engaged in 
the business of furnishing communication service, if by means of such 
connection communication may be established with any other 
teletypewriter (or similar device). If the teletypewriter or similar 
device used in conjunction with such service may be connected to such an 
exchange, the service constitutes teletypewriter exchange service 
whether or not it is the practice of the subscriber to the service to 
make such connection, and whether or not the person engaged in the 
business of furnishing communication service permits the subscriber to 
make such connection.
    (b) Amounts paid. In determining the amount of tax due, the amount 
paid for the service shall include all charges made in connection with 
the furnishing of any teletypewriter exchange service, such as salaries 
of operators, if in the employ of the person furnishing such service, 
charges for equipment, instruments, and other apparatus. In cases where 
a person leases lines or channels, equipment, and other facilities used 
in conjunction with teletypewriter exchange service, the amounts paid by 
such person for such lines or channels, equipment, and other facilities 
constitute amounts paid for teletypewriter exchange service, 
notwithstanding the fact that the lines or channels, equipment, and 
other facilities used in conjunction with such service are supplied by 
different persons or in part by the user of such service.
    (c) Exemptions. For exemptions from the tax imposed on amounts paid 
for teletypewriter exchange service, see sections 4253, 4292, 4293, and 
4294, and the regulations thereunder contained in this part.