Treasury Regulations · 26 CFR
§ 49.4253-7. Exemption for installation charges.
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. § 4253
Cite as 26 CFR § 49.4253-7
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. § 4253
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
¶(b) Maintenance charges subject to tax. The exemption provided by section 4253(g) and paragraph (a) of this section is applicable only to amounts paid for installation. Amounts paid for the repair or replacement of instruments, wires, poles, switchboards, apparatus, or equipment, incidental to ordinary maintenance, are subject to tax.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart C Communications
Nearby sections
- § 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.
- § 49.4253-10 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.