(a) In general. The term ``telegraph service'' means a telegraph, cable, or radio dispatch or message for which the charge is paid within the United States. For the meaning of the term ``United States'', see paragraph (d) of Sec. 49.4252-4.
(b) Amounts paid. A charge made for a telephone toll call used by a telegraph company in effecting delivery of a telegraph message shall be added to the basic charge for the transmission of the telegraph message for the purpose of determining the amount subject to tax. In such case, the telegraph company is not liable for tax on the amount paid by it to the telephone company for the toll call. A charge made for a telephone call which is used to reach a telegraph office for the purpose of sending a telegraph message should not be added to the basic charge for the transmission of the telegraph message, as the telegraph message is considered to begin at the telegraph office.
(c) Cross reference. For provisions relating to telegraph messages communicated through the use of coin-operated telephones, see section 4253(a) and Sec. 49.4253-1. For other provisions relating to telegraph service, see Sec. 49.4252-4.