Subpart C - COMMUNICATIONS
- Section 49.4251-1 - Imposition of tax
- Section 49.4251-2 - Rate and application of tax
- Section 49.4251-3 - Reserved
- Section 49.4251-4 - Prepaid telephone cards
- Section 49.4252-1 - Reserved
- Section 49.4252-2 - Toll telephone service
- Section 49.4252-3 - Reserved
- Section 49.4252-4 - Provisions common to telephone and telegraph services
- Section 49.4252-5 - Teletypewriter exchange service
- Section 49.4253-1 - Exemption for certain coin-operated service
- Section 49.4253-2 - Exemption for news services
- Section 49.4253-3 - Exemption for certain organizations
- Section 49.4253-4 - Exemption for servicemen in combat zone
- Section 49.4253-5 - Exemption for items otherwise taxed
- Section 49.4253-6 - Exemption for common carriers and communications companies
- Section 49.4253-7 - Exemption for installation charges
- Section 49.4253-8 - 49.4253-9 - Reserved
- Section 49.4253-10 - Exemption for certain private communications services
- Section 49.4253-11 - Use and retention of exemption certificates
- Section 49.4253-12 - Cross reference
- Section 49.4254-1 - Computation of tax
- Section 49.4254-2 - Payment for toll telephone service or telegraph service in coin-operated telephones