§ 49.4251-1 - Imposition of tax.

§ 49.4251-2 - Rate and application of tax.

§ 49.4251-3 - [Reserved]

§ 49.4251-4 - Prepaid telephone cards.

§ 49.4252-1 - [Reserved]

§ 49.4252-2 - Toll telephone service.

§ 49.4252-3 - [Reserved]

§ 49.4252-4 - Provisions common to telephone and telegraph services.

§ 49.4252-5 - Teletypewriter exchange service.

§ 49.4252-6 - Wire mileage service.

§ 49.4252-7 - Wire and equipment service.

§ 49.4253-1 - Exemption for certain coin-operated service.

§ 49.4253-2 - Exemption for news services.

§ 49.4253-3 - Exemption for certain organizations.

§ 49.4253-4 - Exemption for servicemen in combat zone.

§ 49.4253-5 - Exemption for items otherwise taxed.

§ 49.4253-6 - Exemption for common carriers and communications companies.

§ 49.4253-7 - Exemption for installation charges.

§ 49.4253-8 - Exemption for terminal facilities in case of wire mileage service.

§ 49.4253-9 - Exemption for certain interior communication systems.

§ 49.4253-10 - Exemption for certain private communications services.

§ 49.4253-11 - Use and retention of exemption certificates.

§ 49.4253-12 - Cross reference.

§ 49.4254-1 - Computation of tax.

§ 49.4254-2 - Payment for toll telephone service or telegraph service in coin-operated telephones.

§§ 49.4253-8--49.4253-9 - [Reserved]