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Treasury Regulations · 26 CFR

§ 49.4251-2. Rate and application of tax.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4251

Cite as 26 CFR § 49.4251-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
July 16, 1963 by T.D. 6664
Last amended
October 22, 1992 by T.D. 8442
Issued under
26 U.S.C. § 4251
Length
182 words · about 1 min to read
Defines
1 term
Cross-references
cites 1 Code section and 0 regulations; cited by 1
(a) Rate of tax. Tax is imposed on amounts paid for each of the following services rendered at the rate specified below:
Taxable serviceRate of tax (percent)
General telephone service10
Toll telephone service10
Telegraph service10
Teletypewriter exchange service10
Wire mileage service10
Wire and equipment service8
(b) Amounts paid. The term “amounts paid” means the amounts collected for the communication services specified in paragraph (a) of this section, without regard to whether the charge therefor is paid or satisfied in money, service, or other valuable consideration. For additional provisions relating to the term “amounts paid” see the section of the regulations relating to the particular taxable service listed in paragraph (a) of this section.
(c) Liability for, and return of, tax. The taxes imposed by section 4251 are payable by the person paying for the services rendered, and must be paid to the person rendering the services who is required to collect the tax and return and pay over the tax.

[T.D. 6664, 28 FR 7252, July 16, 1963, as amended by T.D. 8442, 57 FR 48186, Oct. 22, 1992]

Terms defined here

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Other regulations under § 4251

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8442 (57 FR 48186)
  2. Issued by T.D. 6664 (28 FR 7252)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 49 Facilities and services excise taxes
  3. Subpart C Communications

Nearby sections