26 C.F.R. § 49.4251-2

Rate and application of tax

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(a) Rate of tax. Tax is imposed on amounts paid for each of the following services rendered at the rate specified below:

Taxable service	Rate of tax (percent)
General telephone service	10
Toll telephone service	10
Telegraph service	10
Teletypewriter exchange service	10
Wire mileage service	10
Wire and equipment service	8

(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.

(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.

[T.D. 6664, 28 FR 7252, July 16, 1963, as amended by T.D. 8442, 57 FR 48186, Oct. 22, 1992]

Notes of Decisions

Cited in 2 cases, 2005–2009 · leading case: RadioShack Corp. v. United States, 566 F.3d 1358 (Fed. Cir. 2009).

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RadioShack Corp. v. United States, 566 F.3d 1358 (Fed. Cir. 2009). · cites it 2× “§ 4251 (a)(2); 26 C.F.R. § 49.4251-2 (c), this tax, like the unemployment and income taxes considered by the First and Eleventh Circuits, is the type of tax for which a return must be filed — in this case, by the telephone service provider.”

Am. Online, Inc. v. United States, 64 Fed. Cl. 571 (Fed. Cl. 2005). “PFUF ¶¶10, 20; DRPFUF ¶¶10, 20; 26 C.F.R. § 49.4251-2 (c) (“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.”

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