26 U.S.C. § 4254
§ 4254. Computation of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed November 12, 1977 by the Public Law 95-172.
Every change, newest first (4)
- November 12, 1977Public Law 95-172
- June 21, 1965Public Law 89-44
- September 2, 1958Technical Amendments Act of 1958
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
If a bill is rendered the taxpayer for local telephone service or toll telephone service—
the amount on which the tax with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that
if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then (A) the amount on which the tax with respect to each such group shall be based shall be the sum of all items within that group, and (B) the tax on the remaining items not included in any such group shall be based on the charge for each item separately.
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.
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.