Subpart C—Communications
Sections
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49.4251-1
§ 49.4251-1 Imposition of tax. -
49.4251-2
§ 49.4251-2 Rate and application of tax. -
49.4251-3
§ 49.4251-3 [Reserved] -
49.4251-4
§ 49.4251-4 Prepaid telephone cards. -
49.4252-1
§ 49.4252-1 [Reserved] -
49.4252-2
§ 49.4252-2 Toll telephone service. -
49.4252-3
§ 49.4252-3 [Reserved] -
49.4252-4
§ 49.4252-4 Provisions common to telephone and telegraph services. -
49.4252-5
§ 49.4252-5 Teletypewriter exchange service. -
49.4253-1
§ 49.4253-1 Exemption for certain coin-operated service. -
49.4253-2
§ 49.4253-2 Exemption for news services. -
49.4253-3
§ 49.4253-3 Exemption for certain organizations. -
49.4253-4
§ 49.4253-4 Exemption for servicemen in combat zone. -
49.4253-5
§ 49.4253-5 Exemption for items otherwise taxed. -
49.4253-6
§ 49.4253-6 Exemption for common carriers and communications companies. -
49.4253-7
§ 49.4253-7 Exemption for installation charges. -
49.4253-8 - 49.4253-9
§§ 49.4253-8-49.4253-9 [Reserved] -
49.4253-10
§ 49.4253-10 Exemption for certain private communications services. -
49.4253-11
§ 49.4253-11 Use and retention of exemption certificates. -
49.4253-12
§ 49.4253-12 Cross reference. -
49.4254-1
§ 49.4254-1 Computation of tax. -
49.4254-2
§ 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.