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Treasury Regulations · 26 CFR Part 49

Part 49. Facilities and services excise taxes

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A Introduction §§ 49.0-1 to 49.0-2

    1. § 49.0-1 Introduction.
    2. § 49.0-2 General definitions and use of terms.

  2. Subpart B Subpart B [Reserved]

    1. Subpart C Communications §§ 49.4251-1 to 49.4254-2

      1. § 49.4251-1 Imposition of tax.
      2. § 49.4251-2 Rate and application of tax.
      3. § 49.4251-3 [Reserved]
      4. § 49.4251-4 Prepaid telephone cards.
      5. § 49.4252-1 [Reserved]
      6. § 49.4252-2 Toll telephone service.
      7. § 49.4252-3 [Reserved]
      8. § 49.4252-4 Provisions common to telephone and telegraph services.
      9. § 49.4252-5 Teletypewriter exchange service.
      10. § 49.4253-1 Exemption for certain coin-operated service.
      11. § 49.4253-2 Exemption for news services.
      12. § 49.4253-3 Exemption for certain organizations.
      13. § 49.4253-4 Exemption for servicemen in combat zone.
      14. § 49.4253-5 Exemption for items otherwise taxed.
      15. § 49.4253-6 Exemption for common carriers and communications companies.
      16. § 49.4253-7 Exemption for installation charges.
      17. § 49.4253-8 - 49.4253-9 [Reserved]
      18. § 49.4253-10 Exemption for certain private communications services.
      19. § 49.4253-11 Use and retention of exemption certificates.
      20. § 49.4253-12 Cross reference.
      21. § 49.4254-1 Computation of tax.
      22. § 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.

    2. Subpart D Transportation of Persons §§ 49.4261-1 to 49.4263-6

      1. § 49.4261-1 Imposition of tax; in general.
      2. § 49.4261-2 Application of tax.
      3. § 49.4261-3 Payments made within the United States.
      4. § 49.4261-4 Payments made within the United States; evidence of nontaxability.
      5. § 49.4261-5 Payments made outside the United States.
      6. § 49.4261-6 Payments made outside the United States; evidence of nontaxability.
      7. § 49.4261-7 Examples of payments subject to tax.
      8. § 49.4261-8 Examples of payments not subject to tax.
      9. § 49.4261-9 Mileage awards.
      10. § 49.4261-10 Aircraft management services.
      11. § 49.4262-1 Taxable transportation.
      12. § 49.4262-2 Exclusion of certain travel.
      13. § 49.4262-3 Definitions.
      14. § 49.4263-1 Duty to collect the tax; payments made outside the United States.
      15. § 49.4263-2 Duty to collect the tax in the case of certain refunds.
      16. § 49.4263-3 Special rule for the payment of tax.
      17. § 49.4263-4 Cross reference.
      18. § 49.4263-5 Round trips.
      19. § 49.4263-6 Transportation outside the northern portion of the Western Hemisphere.

    3. Subpart E Transportation of Property §§ 49.4271-1 to 49.4281-1

      1. § 49.4271-1 Tax on transportation of property by air.
      2. § 49.4271-2 Aircraft management services.
      3. § 49.4281-1 Small aircraft on nonestablished lines.
      4. § 49.4282-1 [Reserved]

    4. Subpart F Collection of Tax By Persons Receiving Payment § 49.4291-1

      1. § 49.4291-1 Persons receiving payment must collect tax.

    5. Subpart G Indoor Tanning Services § 49.5000B-1

      1. § 49.5000B-1 Indoor tanning services.