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Section 49.0-1
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General definitions and use of terms |
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Section 49.0-2
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Imposition of tax |
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Section 49.4251-1
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Rate and application of tax |
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Section 49.4251-2
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Applicability of sections 4251 to 4254, inclusive |
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Section 49.4251-3
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Prepaid telephone cards |
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Section 49.4251-4
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General telephone service |
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Section 49.4252-1
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Toll telephone service |
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Section 49.4252-2
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Telegraph service |
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Section 49.4252-3
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Provisions common to telephone and telegraph services |
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Section 49.4252-4
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Teletypewriter exchange service |
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Section 49.4252-5
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Wire mileage service |
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Section 49.4252-6
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Wire and equipment service |
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Section 49.4252-7
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Exemption for certain coin-operated service |
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Section 49.4253-1
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Exemption for news services |
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Section 49.4253-2
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Exemption for certain organizations |
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Section 49.4253-3
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Exemption for servicemen in combat zone |
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Section 49.4253-4
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Exemption for items otherwise taxed |
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Section 49.4253-5
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Exemption for common carriers and communications companies |
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Section 49.4253-6
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Exemption for installation charges |
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Section 49.4253-7
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Exemption for terminal facilities in case of wire mileage service |
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Section 49.4253-8
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Exemption for certain interior communication systems |
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Section 49.4253-9
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Exemption for certain private communications services |
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Section 49.4253-10
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Use and retention of exemption certificates |
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Section 49.4253-11
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Cross reference |
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Section 49.4253-12
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Computation of tax |
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Section 49.4254-1
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Payment for toll telephone service or telegraph service in coin-operated telephones |
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Section 49.4254-2
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Imposition of tax; in general |
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Section 49.4261-1
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Application of tax |
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Section 49.4261-2
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Payments made within the United States |
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Section 49.4261-3
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Payments made within the United States; evidence of nontaxability |
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Section 49.4261-4
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Payments made outside the United States |
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Section 49.4261-5
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Payments made outside the United States; evidence of nontaxability |
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Section 49.4261-6
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Examples of payments subject to tax |
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Section 49.4261-7
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Examples of payments not subject to tax |
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Section 49.4261-8
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Seats and berths; rate and application of tax |
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Section 49.4261-9
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By whom paid |
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Section 49.4261-10
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Commutation tickets |
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Section 49.4263-1
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Charges not exceeding 60 cents |
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Section 49.4263-2
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Transportation furnished to certain organizations |
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Section 49.4263-3
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Members of the armed forces |
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Section 49.4263-4
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Small aircraft on nonestablished lines |
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Section 49.4263-5
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Exemptions applicable with respect to transportation beginning before November 16, 1962 |
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Section 49.4263-6
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Tax on transportation of property by air |
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Section 49.4271-1
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Persons receiving payment must collect tax |
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Section 49.4291-1
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OMB Control numbers |