CH. S3—FACILITIES AND SERVICES
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Subchapter B—Communications Sec. 4251. Imposition of tax. Sec. 4252. Definitions. - i i:;- \ ^^^- 4253. Exemptions. Sec. 4254. Computation of tax. SEC. 4251. IMPOSITION OF TAX.
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There is hereby imposed on amounts paid for the communication services or facilities enumerated in the following table a tax equal to the percent of the amount so paid as is specified in such table: Taxable service
Local telephone service Long distance telephone service Telegraph service Leased wire, teletypewriter or talking circuit special service. Wire and equipment service
Rate of tax Percent
10 10 10 10 8
The taxes imposed by this section shall be paid by the person paying for the services or facilities. SEC. 4252. DEFINITIONS. (a) LOCAL TELEPHONE SERVICE.—As used in section 4251 the term, "local telephone service" means any telephone service not taxable as long distance telephone service; leased wire, teletypewriter or talking circuit special service; or wire and equipment service. Amounts paid for the installation of instruments, wires, poles, switchboards, apparatus, and equipment shall not be considered amounts paid for service. This subsection shall not be construed as defining as local telephone service, amounts paid for services and facilities which are exempted from other communication taxes by section 4253(b). (b) LONG DISTANCE T E L E P H O N E SERVICE.—As used in section 4251 the term "long distance telephone service" means a telephone or radio telephone message or conversation for which the toll charge is more than 24 cents and for which the charge is paid within the United States. (c) TELEGRAPH SERVICE,—As used in section 4251 the term "telegraph service" means a telegraph, cable, or radio dispatch or message for which the charge is paid within the United States. (d) LEASED W I R E, TELETYPEWRITER OR TALKING CIRCUIT SPECIAL
SERVICE.—As used in section 4251 the term "leased wire, teletypewriter or talking circuit special service" does not include any service used exclusively in rendering a service taxable as wire and equipment service. The tax imposed by section 4251 with respect to a leased wire, teletypewriter or talking circuit special service shall apply whether or not the wires or services are within a local exchange area. § 4252(d)
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