§ 49.4253-5. Exemption for items otherwise taxed.
48 words·~1 min read·
/us/cfr/t26/s§ 49.4253-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.