[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: 26CFR49.4253-4]

[Page 247-248]
 
                       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. 49.4253-4  Exemption for servicemen in combat zone.

    (a) In general. The exemption provided by section 4253(d) is 
applicable to any payment received for any telephone or radio telephone 
message or call which originates within a combat zone, as defined in 
section 112, from a member of the Armed Forces of the United States 
performing service in such combat zone, if a properly executed 
certificate of exemption substantially in the form shown in paragraph 
(c) of this section is furnished to the person receiving such payment.
    (b) Service in combat zone. Service is performed in a combat zone 
only if it is performed in an area which the President of the United 
States has designated by Executive order, for the purpose of section 
112, as an area in which Armed Forces of the United States are or have 
engaged in combat, and only if it is performed on or after the date 
designated by the President by Executive order as the date of the 
commencing of combatant activities in such zone and on or before the 
date designated by the President by Executive order as the date of the 
termination of combatant activities in such zone.
    (c) Exemption certificate. (1) The exemption certificate shall be in 
substantially the following form:


[[Page 248]]



                          Exemption Certificate

                       (Overseas Telephone Calls)

                                        (Date) -------------------- 19--

 I certify that the toll charges of $----------
are for telephone or radio telephone messages originating at ----------
----------------
                                                       (Point of origin)
within a combat zone from_______________________________________________
                                                                  (Name)
a member of the Armed Forces of the United States performing service in 
such combat zone; that the transmission facilities were furnished by --
------------------ (Name of carrier); and that the charges are exempt 
from tax under section 4253(d) of the Internal Revenue Code.

________________________________________________________________________
                                               (Signature of subscriber)
________________________________________________________________________
                                                               (Address)
    Note: Penalty for fraudulent use, $10,000 or imprisonment or both.
    (2) See Sec. 49.4253-11 for further provisions relating to 
exemption certificates.