Title 26, Part 49 — Facilities and Services Excise Taxes

Introduction.

General definitions and use of terms.

Imposition of tax.

Rate and application of tax.

[Reserved]

Prepaid telephone cards.

[Reserved]

Toll telephone service.

[Reserved]

Provisions common to telephone and telegraph services.

Teletypewriter exchange service.

Exemption for certain coin-operated service.

Exemption for news services.

Exemption for certain organizations.

Exemption for servicemen in combat zone.

Exemption for items otherwise taxed.

Exemption for common carriers and communications companies.

Exemption for installation charges.

§§ 49.4253-8-49.4253-9 [Reserved]

Exemption for certain private communications services.

Use and retention of exemption certificates.

Cross reference.

Computation of tax.

Payment for toll telephone service or telegraph service in coin-operated telephones.

Imposition of tax; in general.

Application of tax.

Payments made within the United States.

Payments made within the United States; evidence of nontaxability.

Payments made outside the United States.

Payments made outside the United States; evidence of nontaxability.

Examples of payments subject to tax.

Examples of payments not subject to tax.

Mileage awards.

Aircraft management services.

Taxable transportation.

Exclusion of certain travel.

Definitions.

Duty to collect the tax; payments made outside the United States.

Duty to collect the tax in the case of certain refunds.

Special rule for the payment of tax.

Cross reference.

Round trips.

Transportation outside the northern portion of the Western Hemisphere.

Tax on transportation of property by air.

Aircraft management services.

Small aircraft on nonestablished lines.

[Reserved]

Persons receiving payment must collect tax.

Indoor tanning services.