Treasury Regulations · 26 CFR
§ 49.4252-2. Toll telephone service.
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. § 4252
Cite as 26 CFR § 49.4252-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 4252
- Length
- 199 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 2 regulations; cited by 1
¶(a) In general. The term “toll telephone service” means any telephone or radio telephone message or conversation for which there is a toll charge, and the charge is paid within the United States. A toll charge is a charge made for such a message or conversation to a place beyond the local service area. For the meaning of the term “United States”, see paragraph (d) of § 49.4252-4.
¶(b) Amounts paid.
¶(1) The tax in respect of toll telephone service is imposed on the total amount paid for the service, including any charge, in addition to the basic toll charge, made for “overtime” in connection with a telephone or radio telephone message or conversation.
¶(2) The tax attaches to the total charge made to a hotel or similar subscriber for toll telephone service furnished to the hotel or its guests, but no tax attaches to any charge made by the hotel for service rendered in placing the calls for its guests.
¶(c) Cross reference. For provisions relating to toll telephone messages communicated through the use of coin-operated telephones, see section 4253(a) and § 49.4253-1. For other provisions relating to toll telephone service, see § 49.4252-4.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 49.4252-4 Provisions common to telephone and telegraph services.
- § 49.4253-1 Exemption for certain coin-operated service.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart C Communications
Nearby sections
- § 49.4251-1 Imposition of tax.
- § 49.4251-2 Rate and application of tax.
- § 49.4251-4 Prepaid telephone cards.
- § 49.4252-2 Toll telephone service.
- § 49.4252-4 Provisions common to telephone and telegraph services.
- § 49.4252-5 Teletypewriter exchange service.
- § 49.4253-1 Exemption for certain coin-operated service.
- § 49.4253-2 Exemption for news services.