Title 26

PART 49

Part 49 - Facilities And Services Excise Taxes

PART 49 - FACILITIES AND SERVICES EXCISE TAXES Authority:26 U.S.C. 7805.

Section 49.4251-4 also issued under 26 U.S.C. 4251(d).

26:18.0.1.1.7.1SUBPART A
Subpart A - Introduction
26:18.0.1.1.7.1.17.1SECTION 49.0-1
   49.0-1 Introduction.
26:18.0.1.1.7.1.17.2SECTION 49.0-2
   49.0-2 General definitions and use of terms.
26:18.0.1.1.7.2SUBPART B
Subpart B [Reserved]
26:18.0.1.1.7.3SUBPART C
Subpart C - Communications
26:18.0.1.1.7.3.17.1SECTION 49.4251-1
   49.4251-1 Imposition of tax.
26:18.0.1.1.7.3.17.2SECTION 49.4251-2
   49.4251-2 Rate and application of tax.
26:18.0.1.1.7.3.17.3SECTION 49.4251-3
   49.4251-3 [Reserved]
26:18.0.1.1.7.3.17.4SECTION 49.4251-4
   49.4251-4 Prepaid telephone cards.
26:18.0.1.1.7.3.17.5SECTION 49.4252-1
   49.4252-1 [Reserved]
26:18.0.1.1.7.3.17.6SECTION 49.4252-2
   49.4252-2 Toll telephone service.
26:18.0.1.1.7.3.17.7SECTION 49.4252-3
   49.4252-3 [Reserved]
26:18.0.1.1.7.3.17.8SECTION 49.4252-4
   49.4252-4 Provisions common to telephone and telegraph services.
26:18.0.1.1.7.3.17.9SECTION 49.4252-5
   49.4252-5 Teletypewriter exchange service.
26:18.0.1.1.7.3.17.10SECTION 49.4253-1
   49.4253-1 Exemption for certain coin-operated service.
26:18.0.1.1.7.3.17.11SECTION 49.4253-2
   49.4253-2 Exemption for news services.
26:18.0.1.1.7.3.17.12SECTION 49.4253-3
   49.4253-3 Exemption for certain organizations.
26:18.0.1.1.7.3.17.13SECTION 49.4253-4
   49.4253-4 Exemption for servicemen in combat zone.
26:18.0.1.1.7.3.17.14SECTION 49.4253-5
   49.4253-5 Exemption for items otherwise taxed.
26:18.0.1.1.7.3.17.15SECTION 49.4253-6
   49.4253-6 Exemption for common carriers and communications companies.
26:18.0.1.1.7.3.17.16SECTION 49.4253-7
   49.4253-7 Exemption for installation charges.
26:18.0.1.1.7.3.17.17SECTION 49.4253-8 - 49.4253-9
   49.4253-8--49.4253-9 [Reserved]
26:18.0.1.1.7.3.17.18SECTION 49.4253-10
   49.4253-10 Exemption for certain private communications services.
26:18.0.1.1.7.3.17.19SECTION 49.4253-11
   49.4253-11 Use and retention of exemption certificates.
26:18.0.1.1.7.3.17.20SECTION 49.4253-12
   49.4253-12 Cross reference.
26:18.0.1.1.7.3.17.21SECTION 49.4254-1
   49.4254-1 Computation of tax.
26:18.0.1.1.7.3.17.22SECTION 49.4254-2
   49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.
26:18.0.1.1.7.4SUBPART D
Subpart D - Transportation of Persons
26:18.0.1.1.7.4.17.1SECTION 49.4261-1
   49.4261-1 Imposition of tax; in general.
26:18.0.1.1.7.4.17.2SECTION 49.4261-2
   49.4261-2 Application of tax.
26:18.0.1.1.7.4.17.3SECTION 49.4261-3
   49.4261-3 Payments made within the United States.
26:18.0.1.1.7.4.17.4SECTION 49.4261-4
   49.4261-4 Payments made within the United States; evidence of nontaxability.
26:18.0.1.1.7.4.17.5SECTION 49.4261-5
   49.4261-5 Payments made outside the United States.
26:18.0.1.1.7.4.17.6SECTION 49.4261-6
   49.4261-6 Payments made outside the United States; evidence of nontaxability.
26:18.0.1.1.7.4.17.7SECTION 49.4261-7
   49.4261-7 Examples of payments subject to tax.
26:18.0.1.1.7.4.17.8SECTION 49.4261-8
   49.4261-8 Examples of payments not subject to tax.
26:18.0.1.1.7.4.17.9SECTION 49.4261-9
   49.4261-9 Seats and berths; rate and application of tax.
26:18.0.1.1.7.4.17.10SECTION 49.4261-10
   49.4261-10 By whom paid.
26:18.0.1.1.7.4.17.11SECTION 49.4262(a)-1
   49.4262(a)-1 Taxable transportation.
26:18.0.1.1.7.4.17.12SECTION 49.4262(b)-1
   49.4262(b)-1 Exclusion of certain travel.
26:18.0.1.1.7.4.17.13SECTION 49.4262(c)-1
   49.4262(c)-1 Definitions.
26:18.0.1.1.7.4.17.14SECTION 49.4263-1 - 49.4263-4
   49.4263-1--49.4263-4 [Reserved]
26:18.0.1.1.7.4.17.15SECTION 49.4263-5
   49.4263-5 Small aircraft on nonestablished lines.
26:18.0.1.1.7.4.17.16SECTION 49.4264(a)-1
   49.4264(a)-1 Duty to collect the tax; payments made outside the United States.
26:18.0.1.1.7.4.17.17SECTION 49.4264(b)-1
   49.4264(b)-1 Duty to collect the tax in the case of certain refunds.
26:18.0.1.1.7.4.17.18SECTION 49.4264(c)-1
   49.4264(c)-1 Special rule for the payment of tax.
26:18.0.1.1.7.4.17.19SECTION 49.4264(d)-1
   49.4264(d)-1 Cross reference.
26:18.0.1.1.7.4.17.20SECTION 49.4264(e)-1
   49.4264(e)-1 Round trips.
26:18.0.1.1.7.4.17.21SECTION 49.4264(f)-1
   49.4264(f)-1 Transportation outside the northern portion of the Western Hemisphere.
26:18.0.1.1.7.5SUBPART E
Subpart E - Transportation of Property
26:18.0.1.1.7.5.17.1SECTION 49.4271-1
   49.4271-1 Tax on transportation of property by air.
26:18.0.1.1.7.6SUBPART F
Subpart F - Collection of Tax By Persons Receiving Payment
26:18.0.1.1.7.6.17.1SECTION 49.4291-1
   49.4291-1 Persons receiving payment must collect tax.
26:18.0.1.1.7.7SUBPART G
Subpart G - Indoor Tanning Services
26:18.0.1.1.7.7.17.1SECTION 49.5000B-1
   49.5000B-1 Indoor tanning services.