{"data":{"id":"us/26-cfr-49.4251-2","jurisdiction":"us","citation":"26 CFR 49.4251-2","heading":"-2 Rate and application of tax.","body":"(a) Rate of tax. Tax is imposed on amounts paid for each of the following services rendered at the rate specified below:\nTaxable service Rate of tax (percent)\nGeneral telephone service 10\nToll telephone service 10\nTelegraph service 10\nTeletypewriter exchange service 10\nWire mileage service 10\nWire and equipment service 8\n(b) Amounts paid. The term “amounts paid” means the amounts collected for the communication services specified in paragraph (a) of this section, without regard to whether the charge therefor is paid or satisfied in money, service, or other valuable consideration. For additional provisions relating to the term “amounts paid” see the section of the regulations relating to the particular taxable service listed in paragraph (a) of this section.\n(c) Liability for, and return of, tax. The taxes imposed by section 4251 are payable by the person paying for the services rendered, and must be paid to the person rendering the services who is required to collect the tax and return and pay over the tax.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 49—FACILITIES AND SERVICES EXCISE TAXES","Subpart C—Communications"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"5043fb56c3888af8014e2dd1dc726ad3124699a687f91f5f0f7b09ff9ddb76f8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-49.4251-1","next":"us/26-cfr-49.4251-3"},"notice":"GroundRules: Original legal text. Not legal advice."}