§4252 — Title 26 Internal Revenue Code | U.S. Code

Summary

Defines four kinds of phone and data services for use in this part. Local telephone service means access to a local phone system that lets a customer make voice-quality calls to almost everyone on that system, plus any equipment or services tied to that access. Toll telephone service covers (a) calls that carry a charge that changes with distance and time and that are paid in the United States, and (b) a flat or periodic plan that lets a customer make unlimited calls to much of an area outside the local system. Teletypewriter exchange service means access from a teletype or other data station to its exchange so the station can talk with most other stations in that same exchange for a charge; it does not include local telephone service. Private communication service means a service that gives a customer exclusive or priority use of channels or an internal intercom, plus the switching, extension lines, and the channel mileage needed to link a station outside a local area to the local central office.

Title 26, §4252

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this subchapter, the term “local telephone service” means—

(1)the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and

(2)any facility or service provided in connection with a service described in paragraph (1).

(b)For purposes of this subchapter, the term “toll telephone service” means—

(1)a telephonic quality communication for which (A) there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and (B) the charge is paid within the United States, and

(2)a service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.

(c)For purposes of this subchapter, the term “teletypewriter exchange service” means the access from a teletypewriter or other data station to the teletypewriter exchange system of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter or other data stations constituting a part of the same teletypewriter exchange system, to which the subscriber is entitled upon payment of a charge or charges (whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or in some other manner). The term “teletypewriter exchange service” does not include any service which is “local telephone service” as defined in subsection (a).

(d)For purposes of this subchapter, the term “private communication service” means—

(1)the communication service furnished to a subscriber which entitles the subscriber—

(A)to exclusive or priority use of any communication channel or groups of channels, or

(B)to the use of an intercommunication system for the subscriber’s stations,

(2)switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels or systems described in paragraph (1), and

(3)the channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system,

Notes & Related Subsidiaries

Editorial Notes

Codification This subchapter, relating to the tax on communications was repealed by Pub. L. 90–364, title I, § 105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91–172, title VII, § 702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, § 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the

Amendments

to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, Pub. L. 100–203, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.

Amendments

1965—Subsec. (a). Pub. L. 89–44 substituted definition of “local telephone service” for definition of “general telephone service”. Subsec. (b). Pub. L. 89–44 replaced definition of “toll telephone service” as telephone or radio telephone message or conversation for which there is a toll charge paid within the United States with a definition which defined the term as a telephonic quality communication carrying a varying toll charge depending upon distance and elapsed transmission time and a service entitling the subscriber, upon payment of a periodic charge, to unlimited telephonic communication in an area outside the local telephone system area. Subsec. (c). Pub. L. 89–44 substituted definition of “teletypewriter exchange service” for definition of “telegraph service”. Subsec. (d). Pub. L. 89–44 substituted definition of “private communication service” for definition of “teletypewriter exchange service”. Subsecs. (e), (f). Pub. L. 89–44 struck out subsecs. (e) and (f) which defined wire mileage service and wire and equipment service. 1962—Subsec. (e)(1), (2). Pub. L. 87–508 limited wire mileage service to service not used in the conduct of a trade or business. 1958—Subsec. (a). Pub. L. 85–859 substituted definition of “general telephone service” for provisions which defined “local telephone service” as any telephone service not taxable as long distance telephone service; leased wire; teletypewriter or talking circuit special service; or wire and equipment service, and provided that amounts paid for the installation of instruments, wires, poles, switchboards, apparatus, and equipment shall not be considered amounts paid for service, and that amounts paid for services and facilities which are exempted from other communication taxes by section 4253(b) should not be deemed to be within the definition of local telephone service. Subsec. (b). Pub. L. 85–859 substituted “toll telephone service” for “long distance telephone service” and struck out provisions which defined “long distance telephone service” as a telephone or radio telephone message or conversation for which the toll charge is more than 24 cents. Subsec. (c). Pub. L. 85–859 substituted “For purposes of this subchapter, the term ‘telegraph service’ means a telegram” for “As used in section 4251 the term ‘telegraph service’ means a telegraph”. Subsec. (d). Pub. L. 85–859 substituted provisions defining “teletypewriter exchange service” for provisions which defined “leased wire, teletypewriter or talking circuit special service”. Subsec. (e). Pub. L. 85–859 substituted provisions defining “wire mileage service” for provisions which defined “wire and equipment service”, which were covered by subsec. (f) of this section. Subsec. (f). Pub. L. 85–859 added subsec. (f). Similar provisions were formerly contained in subsec. (e) of this section.

Statutory Notes and Related Subsidiaries

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 applicable to amounts paid pursuant to bills rendered on or after

January 1, 1966, for services rendered on or after such date but, in the case of amounts paid pursuant to bills rendered after

January 1, 1966, for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see section 701(b)(2)(A) of Pub. L. 89–44, set out as a note under section 4251 of this title.

Effective Date

of 1962 Amendment Pub. L. 87–508, § 4(c), June 28, 1962, 76 Stat. 115, provided that: “The

Amendments

made by subsections (a) and (b) [amending this section and section 4253 of this title] shall apply with respect to services furnished on or after January 1, 1963.”

Effective Date

of 1958 AmendmentFor

Effective Date

of amendment made by Pub. L. 85–859, see section 133(b) of Pub. L. 85–859, set out as a note under section 4251 of this title.

§4252 Definitions

Summary

Title 26, §4252

Notes & Related Subsidiaries

Editorial Notes

Amendments

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Statutory Notes and Related Subsidiaries

Effective Date

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