Internal Revenue Code:Sec. 4252. Definitions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        Subchapter B - Communications
      

Statute

    Sec. 4252. Definitions
 
    (a) Local telephone service
      For purposes of this subchapter, the term ''local telephone
    service'' means -
        (1) the access to a local telephone system, and the privilege
      of telephonic quality communication with substantially all
      persons having telephone or radio telephone stations constituting
      a part of such local telephone system, and
        (2) any facility or service provided in connection with a
      service described in paragraph (1).
    The term ''local telephone service'' does not include any service
    which is a ''toll telephone service'' or a ''private communication
    service'' as defined in subsections (b) and (d).
    (b) Toll telephone service
      For purposes of this subchapter, the term ''toll telephone
    service'' means -
        (1) a telephonic quality communication for which (A) there is a
      toll charge which varies in amount with the distance and elapsed
      transmission time of each individual communication and (B) the
      charge is paid within the United States, and
        (2) a service which entitles the subscriber, upon payment of a
      periodic charge (determined as a flat amount or upon the basis of
      total elapsed transmission time), to the privilege of an
      unlimited number of telephonic communications to or from all or a
      substantial portion of the persons having telephone or radio
      telephone stations in a specified area which is outside the local
      telephone system area in which the station provided with this
      service is located.
    (c) Teletypewriter exchange service
      For purposes of this subchapter, the term ''teletypewriter
    exchange service'' means the access from a teletypewriter or other
    data station to the teletypewriter exchange system of which such
    station is a part, and the privilege of intercommunication by such
    station with substantially all persons having teletypewriter or
    other data stations constituting a part of the same teletypewriter
    exchange system, to which the subscriber is entitled upon payment
    of a charge or charges (whether such charge or charges are
    determined as a flat periodic amount, on the basis of distance and
    elapsed transmission time, or in some other manner).  The term
    ''teletypewriter exchange service'' does not include any service
    which is ''local telephone service'' as defined in subsection (a).
    (d) Private communication service
      For purposes of this subchapter, the term ''private communication
    service'' means -
        (1) the communication service furnished to a subscriber which
      entitles the subscriber -
          (A) to exclusive or priority use of any communication channel
        or groups of channels, or
          (B) to the use of an intercommunication system for the
        subscriber's stations,
      regardless of whether such channel, groups of channels, or
      intercommunication system may be connected through switching with
      a service described in subsection (a), (b), or (c),
        (2) switching capacity, extension lines and stations, or other
      associated services which are provided in connection with, and
      are necessary or unique to the use of, channels or systems
      described in paragraph (1), and
        (3) the channel mileage which connects a telephone station
      located outside a local telephone system area with a central
      office in such local telephone system,
    except that such term does not include any communication service
    unless a separate charge is made for such service.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85-859, title I,
    Sec. 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 87-508, Sec.
    4(a), June 28, 1962, 76 Stat. 115; Pub. L. 89-44, title III, Sec.
    302, June 21, 1965, 79 Stat. 145.)
 

Amendment of Section

                                   REPEAL
        This subchapter, relating to the tax on communications was
      repealed by Pub. L. 90-364, title I, Sec. 105(b)(3), June 28,
      1968, 82 Stat. 266, as amended by Pub. L. 91-172, title VII, Sec.
      702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-614, title II,
      Sec. 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with
      respect to amounts paid pursuant to bills first rendered on or
      after Jan. 1, 1982. In the case of communications services
      rendered before Nov. 1, 1981, for which a bill has not been
      rendered before Jan. 1, 1982, a bill shall be treated as having
      been first rendered on Dec. 31, 1981. Repeal of this subchapter
      was not executed in view of the amendments to section 4251 of
      this title by Pub. L. 96-499, Pub. L. 97-34, Pub. L. 97-248, Pub.
      L. 98-369, Pub. L. 99-514, Pub. L. 100-203, and Pub. L. 101-508,
      extending the date in (and finally eliminating) provisions which
      had reduced the tax to zero after a specified date.
 

Miscellaneous

                                 AMENDMENTS
      1965 - Subsec. (a). Pub. L. 89-44 substituted definition of
    ''local telephone service'' for definition of ''general telephone
    service''.
      Subsec. (b). Pub. L. 89-44 replaced definition of ''toll
    telephone service'' as telephone or radio telephone message or
    conversation for which there is a toll charge paid within the
    United States with a definition which defined the term as a
    telephonic quality communication carrying a varying toll charge
    depending upon distance and elapsed transmission time and a service
    entitling the subscriber, upon payment of a periodic charge, to
    unlimited telephonic communication in an area outside the local
    telephone system area.
      Subsec. (c). Pub. L. 89-44 substituted definition of
    ''teletypewriter exchange service'' for definition of ''telegraph
    service''.
      Subsec. (d). Pub. L. 89-44 substituted definition of ''private
    communication service'' for definition of ''teletypewriter exchange
    service''.
      Subsecs. (e), (f). Pub. L. 89-44 struck out subsecs. (e) and (f)
    which defined wire mileage service and wire and equipment service.
      1962 - Subsec. (e)(1), (2). Pub. L. 87-508 limited wire mileage
    service to service not used in the conduct of a trade or business.
      1958 - Subsec. (a). Pub. L. 85-859 substituted definition of
    ''general telephone service'' for provisions which defined ''local
    telephone service'' as any telephone service not taxable as long
    distance telephone service; leased wire; teletypewriter or talking
    circuit special service; or wire and equipment service, and
    provided that amounts paid for the installation of instruments,
    wires, poles, switchboards, apparatus, and equipment shall not be
    considered amounts paid for service, and that amounts paid for
    services and facilities which are exempted from other communication
    taxes by section 4253(b) should not be deemed to be within the
    definition of local telephone service.
      Subsec. (b). Pub. L. 85-859 substituted ''toll telephone
    service'' for ''long distance telephone service'' and struck out
    provisions which defined ''long distance telephone service'' as a
    telephone or radio telephone message or conversation for which the
    toll charge is more than 24 cents.
      Subsec. (c). Pub. L. 85-859 substituted ''For purposes of this
    subchapter, the term 'telegraph service' means a telegram'' for
    ''As used in section 4251 the term 'telegraph service' means a
    telegraph''.
      Subsec. (d). Pub. L. 85-859 substituted provisions defining
    ''teletypewriter exchange service'' for provisions which defined
    ''leased wire, teletypewriter or talking circuit special service''.
      Subsec. (e). Pub. L. 85-859 substituted provisions defining
    ''wire mileage service'' for provisions which defined ''wire and
    equipment service'', which were covered by subsec. (f) of this
    section.
      Subsec. (f). Pub. L. 85-859 added subsec. (f). Similar provisions
    were formerly contained in subsec. (e) of this section.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 applicable to amounts paid pursuant to
    bills rendered on or after January 1, 1966, for services rendered
    on or after such date but, in the case of amounts paid pursuant to
    bills rendered after January 1, 1966, 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 section 701(b)(2)(A) of Pub. L. 89-44,
    set out as a note under section 4251 of this title.
                      EFFECTIVE DATE OF 1962 AMENDMENT
      Section 4(c) of Pub. L. 87-508 provided that: ''The amendments
    made by subsections (a) and (b) (amending this section and section
    4253 of this title) shall apply with respect to services furnished
    on or after January 1, 1963.''
                      EFFECTIVE DATE OF 1958 AMENDMENT
      For effective date of amendment made by Pub. L. 85-859, see
    section 133(b) of Pub. L. 85-859, set out as a note under section
    4251 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 4253 of this title.