General rule
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.
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. 73668A Stat. 504Pub. L. 85–859, title I, § 133(a)72 Stat. 1291Pub. L. 89–44, title III, § 30279 Stat. 147Pub. L. 95–172, § 2(a)91 Stat. 1358(, ; , , ; , , ; , , .)
Editorial Notes
Codification
Pub. L. 90–364, title I, § 105(b)(3)82 Stat. 266Pub. L. 91–172, title VII, § 702(b)(3)83 Stat. 660Pub. L. 91–614, title II, § 201(b)(3)84 Stat. 1843section 4251 of this titlePub. L. 96–499Pub. L. 97–34Pub. L. 97–248Pub. L. 98–369Pub. L. 99–514Pub. L. 100–203Pub. L. 101–508This subchapter, relating to the tax on communications was repealed by , , , as amended by , , ; , , , effective with respect to amounts paid pursuant to bills first rendered on or after . In the case of communications services rendered before , for which a bill has not been rendered before , a bill shall be treated as having been first rendered on . Repeal of this subchapter was not executed in view of the amendments to by , , , , , , and , extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
Amendments
Pub. L. 95–1721977—Subsec. (c). added subsec. (c).
Pub. L. 89–441965—Subsec. (a). substituted “local telephone service or toll telephone service” for “general telephone service, toll telephone service, or telegraph service”.
Pub. L. 89–44Subsec. (b). substituted “toll telephone service” for “toll telephone service or telegraph service” in catchline and text.
Pub. L. 85–8591958—Subsec. (a). provided that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then the amount on which the tax with respect to each group shall be based shall be the sum of all items within that group, and the tax on remaining items not included in any such group shall be based on the charge of each item separately.
Pub. L. 85–859Subsec. (b). substituted “toll telephone service” for “long distance telephone service”.
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Pub. L. 95–172, § 2(b)91 Stat. 1358
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(b)(2)(A) of Pub. L. 89–44section 4251 of this titleAmendment by applicable to amounts paid pursuant to bills rendered on or after , for service rendered on or after such date, but, in the case of amounts paid pursuant to bills rendered after , for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–859section 133(b) of Pub. L. 85–859section 4251 of this titleFor effective date of amendment made by , see , set out as a note under .