§ 4251. Imposition of tax
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/usc/title-26/section-4251A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tax imposed
(1)In general There is hereby imposed on amounts paid for communications services a tax equal to the applicable percentage of amounts so paid.
(2)Payment of tax The tax imposed by this section shall be paid by the person paying for such services.
(b)Definitions For purposes of subsection (a)—
(1)Communications services The term “communications services” means—
(A)local telephone service;
(B)toll telephone service; and
(C)teletypewriter exchange service.
(2)Applicable percentage The term “applicable percentage” means 3 percent.
(c)Special rule For purposes of subsections
(a)and (b), in the case of communications services rendered before November 1 of a calendar year for which a bill has not been rendered before the close of such year, a bill shall be treated as having been first rendered on December 31 of such year.
(d)Treatment of prepaid telephone cards
(1)In general For purposes of this subchapter, in the case of communications services acquired by means of a prepaid telephone card—
(A)the face amount of such card shall be treated as the amount paid for such communications services, and
(B)that amount shall be treated as paid when the card is transferred by any telecommunications carrier to any person who is not such a carrier.
(2)Determination of face amount in absence of specified dollar amount In the case of any prepaid telephone card which entitles the user other than to a specified dollar amount of use, the face amount shall be determined under regulations prescribed by the Secretary.
(3)Prepaid telephone card For purposes of this subsection, the term “prepaid telephone card” means any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance.
(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1289; Pub. L. 86–75, § 5, June 30, 1959, 73 Stat. 158; Pub. L. 86–564, title II, § 202(a)(2), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(a)(2), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(a)(2), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(a)(2), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(a)(2), June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title III, § 302, title VII, § 701(b)(2)(B), June 21, 1965, 79 Stat. 145, 156;
Pub. L. 89–368, title II, § 202(a), Mar. 15, 1966, 80 Stat. 66; Pub. L. 90–285, § 1(a)(3), Apr. 12, 1968, 82 Stat. 92; Pub. L. 90–364, title I, § 105(b)(1), (2), June 28, 1968, 82 Stat. 265; Pub. L. 91–172, title VII, § 702(b)(1), (2), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, § 201(b)(1), (2), Dec. 31, 1970, 84 Stat. 1843; Pub. L. 96–499, title XI, § 1151, Dec. 5, 1980, 94 Stat. 2694; Pub. L. 97–34, title VIII, § 821, Aug. 13, 1981, 95 Stat. 351; Pub. L. 97–248, title II, § 282(a), Sept. 3, 1982, 96 Stat. 568;
Pub. L. 98–369, div. A, title I, § 26, July 18, 1984, 98 Stat. 507; Pub. L. 99–514, title XVIII, § 1801(b), Oct. 22, 1986, 100 Stat. 2785; Pub. L. 100–203, title X, § 10501, Dec. 22, 1987, 101 Stat. 1330–438; Pub. L. 101–508, title XI, § 11217(a), Nov. 5, 1990, 104 Stat. 1388–437; Pub. L. 105–34, title X, § 1034(a), Aug. 5, 1997, 111 Stat. 937; Pub. L. 105–206, title VI, § 6010(i), July 22, 1998, 112 Stat. 815.)
Connections30 cite this · traces to 5
Cited by 30 sections · top 21
U.S. Code
statutes-at-large
- Public Law 87–834
- Public Law 86–73
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 91–614
- Public Law 89–367
- Public Law 99–508To amend title 18, United States Code, with respect to the interception of certain communications, other forms of surveillance, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 96–499To provide for reconciliation pursuant to section 3 of the First Concurrent Resolution on the Budget for the fiscal year 1981
- Public Law 110–108To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 97–473To amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes
statute-compilations
95 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 503
- Pub. L. 85–859, title I, § 133(a)
- 72 Stat. 1289
- Pub. L. 86–75, § 5
- 73 Stat. 158
- Pub. L. 86–564, title II, § 202(a)(2)
- 74 Stat. 290
- Pub. L. 87–72, § 3(a)(2)
- 75 Stat. 193
- Pub. L. 87–508, § 3(a)(2)
- 76 Stat. 114
- Pub. L. 88–52, § 3(a)(2)
- 77 Stat. 72
- Pub. L. 88–348, § 2(a)(2)
- 78 Stat. 237
- Pub. L. 89–44, title III, § 302
- 79 Stat. 145
- Pub. L. 89–368, title II, § 202(a)
- 80 Stat. 66
- Pub. L. 90–285, § 1(a)(3)
- 82 Stat. 92
- Pub. L. 90–364, title I, § 105(b)(1)
- 82 Stat. 265
- Pub. L. 91–172, title VII, § 702(b)(1)
- 83 Stat. 660
- Pub. L. 91–614, title II, § 201(b)(1)
- 84 Stat. 1843
- Pub. L. 96–499, title XI, § 1151
- 94 Stat. 2694
- Pub. L. 97–34, title VIII, § 821
- 95 Stat. 351
- Pub. L. 97–248, title II, § 282(a)
- 96 Stat. 568
- Pub. L. 98–369, div. A, title I, § 26
- 98 Stat. 507
- Pub. L. 99–514, title XVIII, § 1801(b)
- 100 Stat. 2785
- Pub. L. 100–203, title X, § 10501
- 101 Stat. 1330–438
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§ 4251
Imposition of tax
Stat.×15
U.S.C.×14
Stat. Comp.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 503
Pub. L.Pub. L. 85–859, title I, § 133(a)
Stat.72 Stat. 1289
Pub. L.Pub. L. 86–75, § 5
Cites 100 · showing 10Cited by 30 across 3 sources