§ 4254. Computation of tax

838 words·~4 min read·/usc/title-26/section-4254

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)General rule If a bill is rendered the taxpayer for local telephone service or toll telephone service—

(1)the amount on which the tax with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that

(2)if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then

(A)the amount on which the tax with respect to each such group shall be based shall be the sum of all items within that group, and

(B)the tax on the remaining items not included in any such group shall be based on the charge for each item separately.

(b)Where payment is made for toll telephone service in coin-operated telephones If the tax imposed by section 4251 with respect to toll telephone service is paid by inserting coins in coin-operated telephones, tax shall be computed to the nearest multiple of 5 cents, except that, where the tax is midway between multiples of 5 cents, the next higher multiple shall apply.

(c)Certain State and local taxes not included For purposes of this subchapter, in determining the amounts paid for communications services, there shall not be included the amount of any State or local tax imposed on the furnishing or sale of such services, if the amount of such tax is separately stated in the bill.

(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1291; Pub. L. 89–44, title III, § 302, June 21, 1965, 79 Stat. 147; Pub. L. 95–172, § 2(a), Nov. 12, 1977, 91 Stat. 1358.)

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Public Law 95–172
To extend for an additional temporary period the existing suspension of duties on certain classifications of yarns of silk, and for other purposes

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U.S. Code

Imposition of tax
§ 4251

27 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 504
Pub. L. 85–859, title I, § 133(a)
72 Stat. 1291
Pub. L. 89–44, title III, § 302
79 Stat. 147
Pub. L. 95–172, § 2(a)
91 Stat. 1358
Pub. L. 90–364, title I, § 105(b)(3)
82 Stat. 266
Pub. L. 91–172, title VII, § 702(b)(3)
83 Stat. 660
Pub. L. 91–614, title II, § 201(b)(3)
84 Stat. 1843
Pub. L. 96–499
Pub. L. 97–34
Pub. L. 97–248
Pub. L. 98–369
Pub. L. 99–514
Pub. L. 100–203
Pub. L. 101–508
Pub. L. 95–172
Pub. L. 89–44
Pub. L. 85–859
Pub. L. 95–172, § 2(b)
section 701(b)(2)(A) of Pub. L. 89–44
section 133(b) of Pub. L. 85–859

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cites case law

§ 4254

Computation of tax

Stat.×2

U.S.C.§ 4251

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 504

Pub. L.Pub. L. 85–859, title I, § 133(a)

Stat.72 Stat. 1291

Pub. L.Pub. L. 89–44, title III, § 302

Cites 28 · showing 6Cited by 2 across 1 source