[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: 26CFR49.4253-8]

[Page 248-249]
 
                       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. 49.4253-8  Exemption for terminal facilities in case of wire mileage service.

    The taxes imposed by section 4251 do not apply to so much of any 
amount paid for wire mileage service as is paid

[[Page 249]]

for, and properly attributable to, the use of any sending or receiving 
set or device which is station terminal equipment. In general, the term 
``station terminal equipment'' refers to any sending or receiving set or 
device which is located at the terminals of a line or channel, and does 
not refer to any such set or device which is otherwise a part of such 
line or channel.