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Subpart C—Communications

§ 49.4253-5 Exemption for items otherwise taxed.

26 C.F.R. Part 49 — Facilities And Services Excise Taxes · 2026 edition · updated 2026-10-04 · United States

A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.

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▸Contents — 26 C.F.R. Part 49 — Facilities And Services Excise Taxes
26 C.F.R. Part 49 — Facilities And Services Excise Taxes

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