SUBPART C—Communications (§49.4251-1 to §49.4254-2)
- 49.4251-1—Imposition of tax.
- 49.4251-2—Rate and application of tax.
- 49.4251-3—Applicability of sections 4251 to 4254, inclusive.
- 49.4251-4—Prepaid telephone cards.
- 49.4252-1—General telephone service.
- 49.4252-2—Toll telephone service.
- 49.4252-3—Telegraph service.
- 49.4252-4—Provisions common to telephone and telegraph services.
- 49.4252-5—Teletypewriter exchange service.
- 49.4252-6—Wire mileage service.
- 49.4252-7—Wire and equipment service.
- 49.4253-1—Exemption for certain coin-operated service.
- 49.4253-2—Exemption for news services.
- 49.4253-3—Exemption for certain organizations.
- 49.4253-4—Exemption for servicemen in combat zone.
- 49.4253-5—Exemption for items otherwise taxed.
- 49.4253-6—Exemption for common carriers and communications companies.
- 49.4253-7—Exemption for installation charges.
- 49.4253-8—Exemption for terminal facilities in case of wire mileage service.
- 49.4253-9—Exemption for certain interior communication systems.
- 49.4253-10—Exemption for certain private communications services.
- 49.4253-11—Use and retention of exemption certificates.
- 49.4253-12—Cross reference.
- 49.4254-1—Computation of tax.
- 49.4254-2—Payment for toll telephone service or telegraph service in coin-operated telephones.