US (United States) Code Title 26. Subtitle D. Miscellaneous Excise Taxes. Chapter 33: Facilities and services

Codificación normativa de EEUU (Estados Unidos). Legislación federal estadounidense # Internal revenue code

  • Enviado por: El remitente no desea revelar su nombre
  • Idioma: inglés
  • País: Estados Unidos Estados Unidos
  • 77 páginas
publicidad

-CITE-

26 USC CHAPTER 33 - FACILITIES AND SERVICES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

-HEAD-

CHAPTER 33 - FACILITIES AND SERVICES

-MISC1-

Subchapter Sec.(!1)

[A. Repealed.]

B. Communications 4251

C. Transportation by air 4261

[D. Repealed.]

E. Special provisions applicable to services and

facilities taxes 4291

-STATAMEND-

REPEAL OF SUBCHAPTER B

Table of subchapters for chapter 33 amended by striking out the

item relating to subchapter B dealing with Communications,

effective Jan. 1, 1982, see 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. Repeal of item B 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, and Pub. L.

101-508, extending the date in (and finally eliminating) provisions

which had reduced the tax to zero after a specified date.

-MISC2-

AMENDMENTS

1970 - Pub. L. 91-258, title II, Sec. 205(c)(5), May 21, 1970, 84

Stat. 242, substituted "Transportation by air" for "Transportation

of persons by air" in item for subchapter C.

1965 - Pub. L. 89-44, title III, Secs. 301, 304, June 21, 1965,

79 Stat. 145, 148, struck out items for subchapters A and D.

1962 - Pub. L. 87-508, Sec. 5(c)(1), June 28, 1962, 76 Stat. 118,

substituted "Transportation of persons by air" for "Transportation

of persons" in item for subchapter C.

1958 - Pub. L. 85-475, Sec. 4(b)(1), June 30, 1958, 72 Stat. 260,

substituted "Transportation of persons" for "Transportation" in

item for subchapter C.

EFFECTIVE DATE OF 1962 AMENDMENT

Pub. L. 87-508, Sec. 5(d), June 28, 1962, 76 Stat. 119, provided

in part that: "The amendment made by subsection (c)(1) [amending

item for subchapter C in the analysis] shall apply only with

respect to transportation beginning after November 15, 1962."

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in sections 6302, 6416, 7512 of this

title.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

-End-

-CITE-

26 USC [Subchapter A - Repealed] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

[Subchapter A - Repealed]

-HEAD-

[SUBCHAPTER A - REPEALED]

-End-

-CITE-

26 USC [Secs. 4231 to 4234 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

[Subchapter A - Repealed]

-HEAD-

[Secs. 4231 to 4234. Repealed. Pub. L. 89-44, title III, Sec. 301,

June 21, 1965, 79 Stat. 145]

-MISC1-

Section 4231, acts Aug. 16, 1954, ch. 736, 68A Stat. 497; Aug. 6,

1956, ch. 1019, Sec. 1, 70 Stat. 1074; Sept. 2, 1958, Pub. L.

85-859, title I, Sec. 131(a)-(c), 72 Stat. 1286, 1287; Apr. 8,

1960, Pub. L. 86-422, Sec. 1, 74 Stat. 41, imposed a tax on

admissions, permanent use or lease of boxes or seats, sales outside

of box office in excess of established price, sales by proprietors

in excess of established price, and cabarets.

Section 4232, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 131(d), 72 Stat. 1287,

defined admission, roof garden, cabaret, or other similar place,

and performance for profit as used in section 4231.

Section 4233, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Aug.

11, 1955, ch. 792, Sec. 1, 69 Stat. 675; Apr. 16, 1958, Pub. L.

85-380, Secs. 1-3, 72 Stat. 88; Sept. 2, 1958, Pub. L. 85-859,

title I, Sec. 131(e), (f), 72 Stat. 1287; June 25, 1959, Pub. L.

86-70, Sec. 22(a), 73 Stat. 146; Sept. 21, 1959, Pub. L. 86-319,

Sec. 1, 73 Stat. 590; Sept. 21, 1959, Pub. L. 86-344, Sec. 2(c), 73

Stat. 617; July 12, 1960, Pub. L. 86-624, Sec. 18(d), 74 Stat. 416,

granted certain exemptions to certain charitable, educational, or

religious entertainments, agricultural fairs, certain musical or

dramatic performances, swimming pools, etc., home and garden tours,

historic sites, certain amateur theatricals, certain amateur

baseball games, rodeos, pageants, and certain benefit performances.

Section 4234, act Aug. 16, 1954, ch. 736, 68A Stat. 501, required

that price of tickets be printed on face or back of such tickets

and provided a penalty for selling tickets not so stamped.

EFFECTIVE DATE OF REPEAL

Repeal applicable with respect to admissions, services, or uses

after noon, December 31, 1965, see section 701(b)(1) of Pub. L.

89-44, set out as an Effective Date of 1965 Amendment note under

section 4291 of this title.

-End-

-CITE-

26 USC [Secs. 4241 to 4243 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

[Subchapter A - Repealed]

-HEAD-

[Secs. 4241 to 4243. Repealed. Pub. L. 89-44, title III, Sec. 301,

June 21, 1965, 79 Stat. 145]

-MISC1-

Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 132(a), 72 Stat. 1288; Sept.

21, 1959, Pub. L. 86-344, Sec. 3(b), 73 Stat. 618, imposed a tax on

dues or membership fees, initiation, fees, and life memberships in

social, athletic, or sporting clubs or organizations.

Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501, defined

dues and initiation fees as used in section 4241.

Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 132(b), 72 Stat. 1288; Sept.

21, 1959, Pub. L. 86-344, Sec. 3(a), 73 Stat. 618, granted

exemptions to fraternal organizations, payments for capital

improvements, and nonprofit swimming or skating facilities.

EFFECTIVE DATE OF REPEAL

Repeal applicable with respect to dues and membership fees

attributable to periods beginning on or after January 1, 1966,

initiation fees and amounts paid for life memberships attributable

to memberships beginning on or after January 1, 1966, initiation

fees paid on or after July 1, 1965, to a new club or organization

first making its facilities available to members on or after such a

date, and, in the case of amounts described in section 4243(b) of

this title, 3-year periods beginning on or after January 1, 1966,

see section 701(b)(1) of Pub. L. 89-44, set out as an Effective

Date of 1965 Amendment note under section 4291 of this title.

-End-

-CITE-

26 USC Subchapter B - Communications 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter B - Communications

-HEAD-

SUBCHAPTER B - COMMUNICATIONS

-MISC1-

Sec.

4251. Imposition of tax.

4252. Definitions.

4253. Exemptions.

4254. Computation of tax.

-STATAMEND-

REPEAL

This subchapter, relating to the tax on communication, 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.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in sections 4293, 7871 of this

title.

-End-

-CITE-

26 USC Sec. 4251 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter B - Communications

-HEAD-

Sec. 4251. Imposition of tax

-STATUTE-

(a) Tax imposed

(1) In general

There is hereby imposed on amounts paid for communications

services a tax equal to the applicable percentage of amounts so

paid.

(2) Payment of tax

The tax imposed by this section shall be paid by the person

paying for such services.

(b) Definitions

For purposes of subsection (a) -

(1) Communications services

The term "communications services" means -

(A) local telephone service;

(B) toll telephone service; and

(C) teletypewriter exchange service.

(2) Applicable percentage

The term "applicable percentage" means 3 percent.

(c) Special rule

For purposes of subsections (a) and (b), in the case of

communications services rendered before November 1 of a calendar

year for which a bill has not been rendered before the close of

such year, a bill shall be treated as having been first rendered on

December 31 of such year.

(d) Treatment of prepaid telephone cards

(1) In general

For purposes of this subchapter, in the case of communications

services acquired by means of a prepaid telephone card -

(A) the face amount of such card shall be treated as the

amount paid for such communications services, and

(B) that amount shall be treated as paid when the card is

transferred by any telecommunications carrier to any person who

is not such a carrier.

(2) Determination of face amount in absence of specified dollar

amount

In the case of any prepaid telephone card which entitles the

user other than to a specified dollar amount of use, the face

amount shall be determined under regulations prescribed by the

Secretary.

(3) Prepaid telephone card

For purposes of this subsection, the term "prepaid telephone

card" means any card or any other similar arrangement which

permits its holder to obtain communications services and pay for

such services in advance.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85-859, title I,

Sec. 133(a), Sept. 2, 1958, 72 Stat. 1289; Pub. L. 86-75, Sec. 5,

June 30, 1959, 73 Stat. 158; Pub. L. 86-564, title II, Sec.

202(a)(2), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, Sec.

3(a)(2), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, Sec. 3(a)(2),

June 28, 1962, 76 Stat. 114; Pub. L. 88-52, Sec. 3(a)(2), June 29,

1963, 77 Stat. 72; Pub. L. 88-348, Sec. 2(a)(2), June 30, 1964, 78

Stat. 237; Pub. L. 89-44, title III, Sec. 302, title VII, Sec.

701(b)(2)(B), June 21, 1965, 79 Stat. 145, 156; Pub. L. 89-368,

title II, Sec. 202(a), Mar. 15, 1966, 80 Stat. 66; Pub. L. 90-285,

Sec. 1(a)(3), Apr. 12, 1968, 82 Stat. 92; Pub. L. 90-364, title I,

Sec. 105(b)(1), (2), June 28, 1968, 82 Stat. 265; Pub. L. 91-172,

title VII, Sec. 702(b)(1), (2), Dec. 30, 1969, 83 Stat. 660; Pub.

L. 91-614, title II, Sec. 201(b)(1), (2), Dec. 31, 1970, 84 Stat.

1843; Pub. L. 96-499, title XI, Sec. 1151, Dec. 5, 1980, 94 Stat.

2694; Pub. L. 97-34, title VIII, Sec. 821, Aug. 13, 1981, 95 Stat.

351; Pub. L. 97-248, title II, Sec. 282(a), Sept. 3, 1982, 96 Stat.

568; Pub. L. 98-369, div. A, title I, Sec. 26, July 18, 1984, 98

Stat. 507; Pub. L. 99-514, title XVIII, Sec. 1801(b), Oct. 22,

1986, 100 Stat. 2785; Pub. L. 100-203, title X, Sec. 10501, Dec.

22, 1987, 101 Stat. 1330-438; Pub. L. 101-508, title XI, Sec.

11217(a), Nov. 5, 1990, 104 Stat. 1388-437; Pub. L. 105-34, title

X, Sec. 1034(a), Aug. 5, 1997, 111 Stat. 937; Pub. L. 105-206,

title VI, Sec. 6010(i), July 22, 1998, 112 Stat. 815.)

-STATAMEND-

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.

Pub. L. 96-499, title XI, Sec. 1151, Dec. 5, 1980, 94 Stat. 2694;

Pub. L. 97-34, title VIII, Sec. 821, Aug. 13, 1981, 95 Stat. 351;

Pub. L. 97-248, title II, Sec. 282(a), Sept. 3, 1982, 96 Stat. 568;

Pub. L. 98-369, div. A, title I, Sec. 26, July 18, 1984, 98 Stat.

507; Pub. L. 99-514, title XVIII, Sec. 1801(b), Oct. 22, 1986, 100

Stat. 2785; Pub. L. 100-203, title X, Sec. 10501, Dec. 22, 1987,

101 Stat. 1330-438; Pub. L. 101-508, title XI, Sec. 11217(a), Nov.

5, 1990, 104 Stat. 1388-437, amended section 4251 of this title,

relating to the imposition of the tax on communications, extending

the date in (and finally eliminating) provisions which had reduced

the tax to zero after a specified date, without amending Pub. L.

90-364, title I, Sec. 105(b)(3), June 28, 1968, 82 Stat. 266,

which, as amended, had repealed this subchapter, effective with

respect to amounts paid pursuant to bills first rendered on or

after Jan. 1, 1982.

-MISC1-

AMENDMENTS

1998 - Subsec. (d)(3). Pub. L. 105-206 substituted "any other

similar arrangement" for "other similar arrangement".

1997 - Subsec. (d). Pub. L. 105-34 added subsec. (d).

1990 - Subsec. (b)(2). Pub. L. 101-508 substituted "percent." for

"percent; except that, with respect to amounts paid pursuant to

bills first rendered after 1990, the applicable percentage shall be

zero."

1987 - Subsec. (b)(2). Pub. L. 100-203 amended par. (2)

generally. Prior to amendment, par. (2) read as follows: "The term

'applicable percentage' means -

"With respect to amount paid pur-

suant to bills first rendered: The percentage

is:

During 1983, 1984, 1985, 1986, or 1987 3

During 1988 or thereafter 0."

1986 - Subsec. (b)(2). Pub. L. 99-514 inserted "1985," after

"1984," in table.

1984 - Subsec. (b)(2). Pub. L. 98-369 substituted "During 1983,

1984, 1986, or 1987" for "During 1983, 1984, or 1985" in item

relating to an applicable percentage of 3 and substituted "During

1988 or thereafter" for "During 1986 or thereafter" in item

relating to an applicable percentage of 0.

1982 - Subsec. (a). Pub. L. 97-248 added subsec. (a) and struck

out former subsec. (a) which provided that there was a tax on

communication services specified as local telephone service, toll

telephone service, and teletypewriter exchange service, directed

that the tax was to be paid by the person paying for such services,

and designated the tax as the percentage of the amount paid for the

services as set out in the following table:

"Amounts paid pursuant to T2Percent -

bills first rendered -

--------------------------------------------------------------------

"Before January 1, 1973 10

During 1973 9

During 1974 8

During 1975 7

During 1976 6

During 1977 5

During 1978 4

During 1979 3

During 1980 or 1981 2

During 1982, 1983, or 1984 1"

--------------------------------------------------------------------

Subsec. (b). Pub. L. 97-248 added subsec. (b) and struck out

former subsec. (b) which provided that the tax imposed by former

subsec. (a) would not apply to amounts paid pursuant to bills first

rendered on or after January 1, 1985.

1981 - Subsec. (a)(2). Pub. L. 97-34, Sec. 821(a), substituted

"During 1982, 1983, or 1984" for "During 1982" in table.

Subsec. (b). Pub. L. 97-34, Sec. 821(b), extended termination

date to Jan. 1, 1985, from Jan. 1, 1983.

1980 - Subsec. (a)(2). Pub. L. 96-499, Sec. 1151(a), substituted

"During 1980 or 1981" for "During 1980" and "During 1982" for

"During 1981" in table.

Subsec. (b). Pub. L. 96-499, Sec. 1151(b), substituted "1983" for

"1982".

1970 - Subsec. (a)(2). Pub. L. 91-614, Sec. 201(b)(1),

substituted provisions providing the rate of tax on amounts paid

for communication services pursuant to bills first rendered before

Jan. 1, 1973 is 10% of such amount, amounts paid pursuant to bills

first rendered during 1973 is 9% of such amount, during 1974 is 8%

of such amount, during 1975 is 7% of such amount, during 1976 is 6%

of such amount, during 1977 is 5% of such amount, during 1978 is 4%

of such amount, during 1979 is 3% of such amount, during 1980 is 2%

of such amount, and during 1981 is 1% of such amount for provisions

providing the rate of tax on amounts paid for communication

services pursuant to bills first rendered before Jan. 1, 1971 is

10% of such amount, amounts paid pursuant to bills first rendered

during 1971 is 5% of such amount, during 1972 is 3% of such amount,

and during 1973 is 1% of such amount.

Subsec. (b). Pub. L. 91-614, Sec. 201(b)(2), substituted "January

1, 1982" for "January 1, 1974".

1969 - Subsec. (a)(2). Pub. L. 91-172, Sec. 702(b)(1), increased

rate of tax on amounts paid for communication services from 5 to 10

percent during 1970, from 3 to 5 percent during 1971, from 1 to 3

percent during 1972, and imposed a 1 percent tax on amounts paid

for communication services during 1973.

Subsec. (b). Pub. L. 91-172, Sec. 702(b)(2), substituted "January

1, 1974" for "January 1, 1973".

1968 - Subsec. (a)(2). Pub. L. 90-364, Sec. 105(b)(1), extended

from April 30, 1968, through the end of 1969 the period for the

imposition of the 10 percent rate, thereby increasing the rate from

1 percent to 10 percent for the period May 1, 1968, through the end

of 1968 and from 0 percent to 10 percent for 1969, and imposed a

rate of 5 percent during 1970, a rate of 3 percent during 1971, and

a rate of 1 percent during 1972.

Pub. L. 90-285 substituted "April 30, 1968" and "May 1, 1968" for

"March 31, 1968" and "April 1, 1968" respectively.

Subsec. (b). Pub. L. 90-364, Sec. 105(b)(2), substituted "1973"

for "1969".

Subsec. (c). Pub. L. 90-364, Sec. 105(b)(2), extended provisions

calling for treatment of bills not rendered before the end of a

year for service rendered before November 1 of that year as having

been first rendered on December 31 of that year so as to include

years subsequent to 1968 and struck out special provision for the

application of subsec. (a) in the case of communication services

rendered before March 1, 1968, for which a bill was not rendered

before May 1, 1968.

Pub. L. 90-285 substituted "March 1, 1968," for "February 1,

1968", "May 1, 1968" for "April 1, 1968", "April 30, 1968" for

"March 31, 1968", and "February 29, 1968" for "January 31, 1968".

1966 - Subsec. (a)(2). Pub. L. 89-368, Sec. 202(a)(1), increased

to 10 percent the schedule of rates for tax imposed for the period

up to April 1, 1968, and authorized a reduction to 1 percent for

the period after March 31, 1968, and before January 1, 1969.

Subsec. (c). Pub. L. 89-368, Sec. 202(a)(2), conformed subsection

to rate reduction schedule alterations by providing that, in the

case of communications services rendered before February 1, 1968,

for which a bill has not been rendered before April 1, 1968, the

bill shall be treated as having been first rendered on March 31,

1968, and, in the case of services rendered after January 31, 1968,

and before November 1, 1968, for which a bill has not been rendered

before January 1, 1969, the bill shall be treated as having first

been rendered on December 31, 1968.

1965 - Subsec. (a). Pub. L. 89-44, Sec. 302, substituted local

telephone service, toll telephone service, and teletypewriter

exchange service, for general telephone service, toll telephone

service, telegraph service, teletypewriter exchange service, wire

mileage service, and wire and equipment service as the taxed

services and reduced the rate of tax to 3 percent during 1966, 2

percent during 1967, and 1 percent during 1968.

Subsec. (b). Pub. L. 89-44, Sec. 302, added subsec. (b). Pub. L.

89-44, Sec. 701(b)(2)(B), repealed former subsec. (b), as in effect

June 30, 1965, effective on and after July 1, 1965. Such repealed

provision had called for termination of the tax on general

telephone service as of July 1, 1965.

Subsec. (c). Pub. L. 89-44, Sec. 302, added subsec. (c).

1964 - Subsec. (b)(2). Pub. L. 88-348 substituted "July 1, 1965"

for "July 1, 1964" in two places.

1963 - Subsec. (b)(2). Pub. L. 88-52 substituted "July 1, 1964"

for "July 1, 1963" in two places.

1962 - Subsec. (b)(2). Pub. L. 87-508 substituted "July 1, 1963"

for "July 1, 1962" in two places.

1961 - Subsec. (b)(2). Pub. L. 87-72 substituted "July 1, 1962"

for "July 1, 1961" in two places.

1960 - Subsec. (b)(2). Pub. L. 86-564 substituted "July 1, 1961"

for "July 1, 1960" in two places.

1959 - Pub. L. 86-75 designated former provisions as subsec. (a)

and added subsec. (b).

1958 - Pub. L. 85-859 redesignated "local telephone service" as

"general telephone service", "long distance telephone service" as

"toll telephone service" and "leased wire, teletypewriter or

talking circuit special service" as "teletypewriter exchange

service" and "wire mileage service".

EFFECTIVE DATE OF 1998 AMENDMENT

Amendment by Pub. L. 105-206 effective, except as otherwise

provided, as if included in the provisions of the Taxpayer Relief

Act of 1997, Pub. L. 105-34, to which such amendment relates, see

section 6024 of Pub. L. 105-206, set out as a note under section 1

of this title.

EFFECTIVE DATE OF 1997 AMENDMENT

Section 1034(b) of Pub. L. 105-34 provided that: "The amendments

made by this section [amending this section] shall apply to amounts

paid in calendar months beginning more than 60 days after the date

of the enactment of this Act [Aug. 5, 1997]."

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-514 effective, except as otherwise

provided, as if included in the provisions of the Tax Reform Act of

1984, Pub. L. 98-369, div. A, to which such amendment relates, see

section 1881 of Pub. L. 99-514, set out as a note under section 48

of this title.

EFFECTIVE DATE OF 1982 AMENDMENT

Section 282(b) of Pub. L. 97-248 provided that: "The amendment

made by subsection (a) [amending this section] shall apply with

respect to amounts paid for communications services pursuant to

bills first rendered after December 31, 1982."

EFFECTIVE DATE OF 1968 AMENDMENTS

Amendment by Pub. L. 90-364 effective Apr. 30, 1968, see section

105(c) of Pub. L. 90-364, set out as a note under section 6412 of

this title.

Amendment by Pub. L. 90-285 effective Mar. 31, 1968, see section

1(b) of Pub. L. 90-285, set out as a note under section 6412 of

this title.

EFFECTIVE DATE OF 1966 AMENDMENT

Section 202(c) of Pub. L. 89-368 provided that: "The amendments

made by subsections (a) [amending this section] and (b) [amending

section 4253 of this title] shall apply to amounts paid pursuant to

bills first rendered on or after April 1, 1966, for services

rendered on or after such date. In the case of amounts paid

pursuant to bills rendered on or after such date for services which

were rendered before such date and for which no previous bill was

rendered, such amendments shall apply except with respect to such

services as were rendered more than 2 months before such date. In

the case of services rendered more than 2 months before such date,

the provisions of subchapter B of chapter 33 of the Code in effect

at the time such services were rendered, subject to the provision

of section 701(b)(2) of the Excise Tax Reduction Act of 1965 [see

Effective Date of 1965 Amendment note below], shall apply to the

amounts paid for such services."

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(b)(2)(A) of Pub. L. 89-44 provided that: "The

amendments made by section 302 [amending this section and sections

4252, 4253, and 4254 of this title] (relating to communication

services) shall apply to amounts paid pursuant to bills rendered on

or after January 1, 1966, for services rendered on or after such

date. In the case of amounts paid pursuant to bills rendered on or

after January 1, 1966, for services which were rendered before such

date and for which no previous bill was rendered, such amendments

shall apply except with respect to such services as were rendered

more than 2 months before such date. In the case of services

rendered more than 2 months before such date, the provisions of

subchapter B of chapter 33 of the Code in effect at the time such

services were rendered shall apply to the amounts paid for such

services."

EFFECTIVE DATE OF 1958 AMENDMENT

Section 133(b) of Pub. L. 85-859, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

"(1) Subject to the provisions of paragraph (2), the amendment

made by subsection (a) [amending this section and sections 4252 to

4254 of this title] shall apply with respect to amounts paid on or

after the effective date prescribed in section (1)(c) of this Act

for services rendered on or after such date.

"(2) The amendment made by subsection (a) [amending this section

and sections 4252 to 4254 of this title] shall not apply with

respect to amounts paid pursuant to bills rendered before the

effective date prescribed in section 1(c) of this Act. In the case

of amounts paid pursuant to bills rendered on or after such date

for services for which no previous bill was rendered, such

amendments shall apply except with respect to such services as were

rendered more than 2 months before such date. In the case of

services rendered more than 2 months before such date the

provisions of subchapter B of chapter 33 of the Internal Revenue

Code of 1986 [formerly I.R.C. 1954] in effect at the time such

services were rendered shall apply to the amounts paid for such

services."

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989

For provisions directing that if any amendments made by subtitle

A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or

title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an

amendment to any plan, such plan amendment shall not be required to

be made before the first plan year beginning on or after Jan. 1,

1989, see section 1140 of Pub. L. 99-514, as amended, set out as a

note under section 401 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4253, 4254, 6302, 6415 of

this title.

-End-

-CITE-

26 USC Sec. 4252 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter B - Communications

-HEAD-

Sec. 4252. Definitions

-STATUTE-

(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.

-SOURCE-

(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.)

-STATAMEND-

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.

-MISC1-

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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4253 of this title.

-End-

-CITE-

26 USC Sec. 4253 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter B - Communications

-HEAD-

Sec. 4253. Exemptions

-STATUTE-

(a) Certain coin-operated service

Service paid for by inserting coins in coin-operated telephones

available to the public shall not be subject to the tax imposed by

section 4251 with respect to local telephone service, or with

respect to toll telephone service if the charge for such toll

telephone service is less than 25 cents; except that where such

coin-operated telephone service is furnished for a guaranteed

amount, the amounts paid under such guarantee plus any fixed

monthly or other periodic charge shall be subject to the tax.

(b) News services

No tax shall be imposed under section 4251, except with respect

to local telephone service, on any payment received from any person

for services used in the collection of news for the public press,

or a news ticker service furnishing a general news service similar

to that of the public press, or radio broadcasting, or in the

dissemination of news through the public press, or a news ticker

service furnishing a general news service similar to that of the

public press, or by means of radio broadcasting, if the charge for

such service is billed in writing to such person.

(c) International, etc., organizations

No tax shall be imposed under section 4251 on any payment

received for services furnished to an international organization,

or to the American National Red Cross.

(d) Servicemen in combat zone

No tax shall be imposed under section 4251 on any payment

received for any toll telephone service which originates within a

combat zone, as defined in section 112, from a member of the Armed

Forces of the United States performing service in such combat zone,

as determined under such section, provided a certificate, setting

forth such facts as the Secretary may by regulations prescribe, is

furnished to the person receiving such payment.

(e) Items otherwise taxed

Only one payment of tax under section 4251 shall be required with

respect to the tax on any service, notwithstanding the lines or

stations of one or more persons are used in furnishing such

service.

(f) Common carriers and communications companies

No tax shall be imposed under section 4251 on the amount paid for

any toll telephone service described in section 4252(b)(2) to the

extent that the amount so paid is for use by a common carrier,

telephone or telegraph company, or radio broadcasting station or

network in the conduct of its business as such.

(g) Installation charges

No tax shall be imposed under section 4251 on so much of any

amount paid for the installation of any instrument, wire, pole,

switchboard, apparatus, or equipment as is properly attributable to

such installation.

(h) Nonprofit hospitals

No tax shall be imposed under section 4251 on any amount paid by

a nonprofit hospital for services furnished to such organization.

For purposes of this subsection, the term "nonprofit hospital"

means a hospital referred to in section 170(b)(1)(A)(iii) which is

exempt from income tax under section 501(a).

(i) State and local governmental exemption

Under regulations prescribed by the Secretary, no tax shall be

imposed under section 4251 upon any payment received for services

or facilities furnished to the government of any State, or any

political subdivision thereof, or the District of Columbia.

(j) Exception for nonprofit educational organizations

Under regulations prescribed by the Secretary, no tax shall be

imposed under section 4251 on any amount paid by a nonprofit

educational organization for services or facilities furnished to

such organization. For purposes of this subsection, the term

"nonprofit educational organization" means an educational

organization described in section 170(b)(1)(A)(ii) which is exempt

from income tax under section 501(a). The term also includes a

school operated as an activity of an organization described in

section 501(c)(3) which is exempt from income tax under section

501(a), if such school normally maintains a regular faculty and

curriculum and normally has a regularly enrolled body of pupils or

students in attendance at the place where its educational

activities are regularly carried on.

(k) Filing of exemption certificates

(1) In general

In order to claim an exemption under subsection (c), (h), (i),

or (j), a person shall provide to the provider of communications

services a statement (in such form and manner as the Secretary

may provide) certifying that such person is entitled to such

exemption.

(2) Duration of certificate

Any statement provided under paragraph (1) shall remain in

effect until -

(A) the provider of communications services has actual

knowledge that the information provided in such statement is

false, or

(B) such provider is notified by the Secretary that the

provider of the statement is no longer entitled to an exemption

described in paragraph (1).

If any information provided in such statement is no longer

accurate, the person providing such statement shall inform the

provider of communications services within 30 days of any change

of information.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85-859, title I,

Sec. 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 86-344, Sec.

4(a), Sept. 21, 1959, 73 Stat. 619; Pub. L. 87-508, Sec. 4(b), June

28, 1962, 76 Stat. 115; Pub. L. 89-44, title III, Sec. 302, June

21, 1965, 79 Stat. 146; Pub. L. 89-368, title II, Sec. 202(b), Mar.

15, 1966, 80 Stat. 66; Pub. L. 91-172, title I, Sec. 101(j)(27),

Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455, title XIX, Secs.

1904(a)(6), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1811, 1834; Pub.

L. 101-508, title XI, Sec. 11217(c)(1), Nov. 5, 1990, 104 Stat.

1388-438.)

-STATAMEND-

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.

-MISC1-

AMENDMENTS

1990 - Subsec. (k). Pub. L. 101-508 added subsec. (k).

1976 - Subsec. (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck

out "or his delegate" after "Secretary".

Subsecs. (i), (j). Pub. L. 94-455, Sec. 1904(a)(6), added

subsecs. (i) and (j).

1969 - Subsec. (h). Pub. L. 91-172 substituted "section

170(b)(1)(A)(iii)" for "section 503(b)(5)".

1966 - Subsec. (h). Pub. L. 89-368 added subsec. (h).

1965 - Subsec. (a). Pub. L. 89-44 substituted "with respect to

local telephone service, or with respect to toll telephone service

if the charge for such toll telephone service is less than 25

cents", for "with respect to general telephone service, or with

respect to toll telephone service or telegraph service if the

charge for such toll telephone service or telegraph service is less

than 25 cents".

Subsec. (b). Pub. L. 89-44 substituted "local telephone service"

for "general telephone service" and "such service" for "such

services".

Subsec. (c). Pub. L. 89-44 substituted "International, etc.,

organizations" for "Certain organizations" in heading.

Subsec. (d). Pub. L. 89-44 reenacted subsec. (d) without change.

Subsec. (e). Pub. L. 89-44 substituted "any service" for "toll

telephone service, telegraph service, or teletypewriter exchange

service".

Subsec. (f). Pub. L. 89-44 substituted amounts paid for any toll

telephone service for amounts paid for wire mileage service, wire

and equipment service, and use of any telephone or radiotelephone

line or channel which constitutes general telephone service if such

line or channel connects stations between any two of which there

would otherwise be a toll charge.

Subsec. (g). Pub. L. 89-44 reenacted subsec. (g) without change.

Subsecs. (h) to (j). Pub. L. 89-44 struck out subsecs. (h) to

(j), which related to terminal facilities in case of wire mileage

service and to certain interior and private communications

services.

1962 - Subsec. (j). Pub. L. 87-508 added subsec. (j).

1959 - Subsec. (f). Pub. L. 86-344 substituted "Common carriers

and communications companies" for "Special wire service in company

business" in heading, incorporated existing provisions in opening

and closing statements and par. (1) and added par. (2).

1958 - Subsec. (a). Pub. L. 85-859 substituted "general telephone

service, or with respect to toll telephone service or telegraph

service if the charge for such toll telephone service or telegraph

service is less than 25 cents" for "local telephone service".

Subsec. (b). Pub. L. 85-859 substituted "general telephone

service, on any payment received from any person for services used"

for "local telephone service, upon any payment received from any

person for services or facilities utilized".

Subsec. (c). Pub. L. 85-859 substituted "on any payment received

for services furnished to an international organization, or to the

American National Red Cross" for "upon any payment received for

services or facilities furnished to an international organization,

or any organization created by act of Congress to act in matters of

relief under the treaty of Geneva of August 22, 1864".

Subsec. (d). Pub. L. 85-859 substituted "on any payment received

for any toll telephone service" for "with respect to long distance

telephone service upon any payment received for any telephone or

radio telephone message".

Subsec. (e). Pub. L. 85-859 substituted "toll telephone service,

telegraph service, or teletypewriter exchange service" for "long

distance telephone service or telegraph service" and "in furnishing

such service" for "in the transmission of such dispatch, message or

conversation".

Subsec. (f). Pub. L. 85-859 substituted "any wire mileage service

or wire and equipment service as is used in the conduct" for "the

service described in sections 4252(d) and (e) as is utilized in the

conduct".

Subsecs. (g) to (i). Pub. L. 85-859 added subsecs. (g) to (i).

EFFECTIVE DATE OF 1990 AMENDMENT

Section 11217(c)(2) of Pub. L. 101-508 provided that:

"(A) In general. - The amendment made by paragraph (1) [amending

this section] shall apply to any claim for exemption made after the

date of the enactment of this Act [Nov. 5, 1990].

"(B) Duration of existing certificates. - Any annual certificate

of exemption effective on the date of the enactment of this Act

[Nov. 5, 1990] shall remain effective until the end of the annual

period."

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1904(a)(6) of Pub. L. 94-455 effective on

first day of first month which begins more than 90 days after Oct.

4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note

under section 4041 of this title.

EFFECTIVE DATE OF 1969 AMENDMENT

Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section

101(k)(1) of Pub. L. 91-172, set out as an Effective Date note

under section 4940 of this title.

EFFECTIVE DATE OF 1966 AMENDMENT

Amendment by Pub. L. 89-368 applicable to amounts paid pursuant

to bills first rendered on or after April 1, 1966, for services

rendered on or after such date and to amounts paid pursuant to

bills rendered on or after such date for services which were

rendered before such date and for which no previous bill was

rendered except with respect to such services as were rendered more

than two months before such date and, as to services rendered more

than 2 months before such date, direction that the provisions of

subchapter B of chapter 33 of the Code in effect at the time such

services were rendered, be applied, subject to the provision of

section 701(b)(2) of the Excise Tax Reduction Act of 1965.

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

Amendment by Pub. L. 87-508 applicable with respect to services

furnished on or after Jan. 1, 1963, see section 4(c) of Pub. L.

87-508, set out as a note under section 4252 of this title.

EFFECTIVE DATE OF 1959 AMENDMENT

Section 4(b) of Pub. L. 86-344, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

"(1) Subject to the provisions of paragraph (2), the amendment

made by subsection (a) [amending this section] shall apply with

respect to amounts paid on or after January 1, 1959, for services

rendered on or after such date.

"(2) The amendment made by subsection (a) [amending this section]

shall not apply with respect to amounts paid pursuant to bills

rendered before January 1, 1959. In the case of amounts paid

pursuant to bills rendered on or after such date for services for

which no bill was rendered before such date, such amendment shall

apply except with respect to such services as were rendered more

than 2 months before such date. In the case of services rendered

more than 2 months before such date, the provisions of subchapter B

of chapter 33 of the Internal Revenue Code of 1986 [formerly I.R.C.

1954] in effect at the time such services were rendered shall apply

to the amounts paid for such services."

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.

-End-

-CITE-

26 USC Sec. 4254 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter B - Communications

-HEAD-

Sec. 4254. Computation of tax

-STATUTE-

(a) General rule

If a bill is rendered the taxpayer for local telephone service or

toll telephone service -

(1) 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

(2) 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.

(b) Where payment is made for toll telephone service in

coin-operated telephones

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.

(c) Certain State and local taxes not included

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.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85-859, title I,

Sec. 133(a), Sept. 2, 1958, 72 Stat. 1291; Pub. L. 89-44, title

III, Sec. 302, June 21, 1965, 79 Stat. 147; Pub. L. 95-172, Sec.

2(a), Nov. 12, 1977, 91 Stat. 1358.)

-STATAMEND-

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.

-MISC1-

AMENDMENTS

1977 - Subsec. (c). Pub. L. 95-172 added subsec. (c).

1965 - Subsec. (a). Pub. L. 89-44 substituted "local telephone

service or toll telephone service" for "general telephone service,

toll telephone service, or telegraph service".

Subsec. (b). Pub. L. 89-44 substituted "toll telephone service"

for "toll telephone service or telegraph service" in catchline and

text.

1958 - Subsec. (a). Pub. L. 85-859 provided that if the person

who renders the bill groups individual items for purposes of

rendering the bill and computing the tax, then the amount on which

the tax with respect to each group shall be based shall be the sum

of all items within that group, and the tax on remaining items not

included in any such group shall be based on the charge of each

item separately.

Subsec. (b). Pub. L. 85-859 substituted "toll telephone service"

for "long distance telephone service".

EFFECTIVE DATE OF 1977 AMENDMENT

Section 2(b) of Pub. L. 95-172 provided that: "The amendment made

by this section [amending this section] shall take effect only with

respect to amounts paid pursuant to bills first rendered on or

after the first day of the first month which begins more than 20

days after the date of the enactment of this Act [Nov. 12, 1977].

For purposes of the preceding sentence, in the case of

communications services rendered more than 2 months before the

effective date provided in the preceding sentence, no bill shall be

treated as having been first rendered on or after such effective

date."

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 service 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 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.

-End-

-CITE-

26 USC Subchapter C - Transportation by Air 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

-HEAD-

SUBCHAPTER C - TRANSPORTATION BY AIR

-MISC1-

Part

I. Persons.

II. Property.

III. Special provisions relating to taxes on transportation

by air.(!1)

-FOOTNOTE-

(!1) So in original. Does not conform to part heading.

-End-

-CITE-

26 USC PART I - PERSONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART I - PERSONS

-HEAD-

PART I - PERSONS

-MISC1-

Sec.

4261. Imposition of tax.

4262. Definition of taxable transportation.

4263. Special rules.

AMENDMENTS

1970 - Pub. L. 91-258, title II, Sec. 205(c)(4), May 21, 1970, 84

Stat. 242, substituted "Transportation by Air" for "Transportation

of Persons by Air" in subchapter heading, inserted part I to III

headings in subchapter analysis, inserted "PART I - PERSONS" as

analysis heading preceding section 4261, struck out item 4263, and

redesignated item 4264 as 4263.

1962 - Pub. L. 87-508, Sec. 5(b), June 28, 1962, 76 Stat. 115,

substituted "Transportation of Persons by Air" for "Transportation

of Persons" in subchapter heading.

1958 - Pub. L. 85-475, Sec. 4(b)(2), June 30, 1958, 72 Stat. 260,

substituted "Transportation of Persons" for "Transportation" in

subchapter heading and struck out parts I-III, which were included

in subchapter C.

1956 - Act July 25, 1956, ch. 725, Sec. 5, 70 Stat. 646, added

items 4262 and 4264 and redesignated former item 4262 as 4263.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in title 8 section 1356; title 19

section 58c.

-End-

-CITE-

26 USC Sec. 4261 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART I - PERSONS

-HEAD-

Sec. 4261. Imposition of tax

-STATUTE-

(a) In general

There is hereby imposed on the amount paid for taxable

transportation of any person a tax equal to 7.5 percent of the

amount so paid.

(b) Domestic segments of taxable transportation

(1) In general

There is hereby imposed on the amount paid for each domestic

segment of taxable transportation by air a tax in the amount

determined in accordance with the following table for the period

in which the segment begins:

In the case of segments RThe tax

beginning: is:

--------------------------------------------------------------------

After September 30, 1997, and before October 1, 19 $1.00

After September 30, 1998, and before October 1, 19 $2.00

After September 30, 1999, and before January 1, 20 $2.25

During 2000 $2.50

During 2001 $2.75

During 2002 or thereafter $3.00.

--------------------------------------------------------------------

(2) Domestic segment

For purposes of this section, the term "domestic segment" means

any segment consisting of 1 takeoff and 1 landing and which is

taxable transportation described in section 4262(a)(1).

(3) Changes in segments by reason of rerouting

If -

(A) transportation is purchased between 2 locations on

specified flights, and

(B) there is a change in the route taken between such 2

locations which changes the number of domestic segments, but

there is no change in the amount charged for such

transportation,

the tax imposed by paragraph (1) shall be determined without

regard to such change in route.

(c) Use of international travel facilities

(1) In general

There is hereby imposed a tax of $12.00 on any amount paid

(whether within or without the United States) for any

transportation of any person by air, if such transportation

begins or ends in the United States.

(2) Exception for transportation entirely taxable under

subsection (a)

This subsection shall not apply to any transportation all of

which is taxable under subsection (a) (determined without regard

to sections 4281 and 4282).

(3) Special rule for Alaska and Hawaii

In any case in which the tax imposed by paragraph (1) applies

to a domestic segment beginning or ending in Alaska or Hawaii,

such tax shall apply only to departures and shall be at the rate

of $6.

(d) By whom paid

Except as provided in section 4263(a), the taxes imposed by this

section shall be paid by the person making the payment subject to

the tax.

(e) Special rules

(1) Segments to and from rural airports

(A) Exception from segment tax

The tax imposed by subsection (b)(1) shall not apply to any

domestic segment beginning or ending at an airport which is a

rural airport for the calendar year in which such segment

begins or ends (as the case may be).

(B) Rural airport

For purposes of this paragraph, the term "rural airport"

means, with respect to any calendar year, any airport if -

(i) there were fewer than 100,000 commercial passengers

departing by air during the second preceding calendar year

from such airport, and

(ii) such airport -

(I) is not located within 75 miles of another airport

which is not described in clause (i), or

(II) is receiving essential air service subsidies as of

the date of the enactment of this paragraph.

(C) No phasein of reduced ticket tax

In the case of transportation beginning before October 1,

1999 -

(i) In general

Paragraph (5) shall not apply to any domestic segment

beginning or ending at an airport which is a rural airport

for the calendar year in which such segment begins or ends

(as the case may be).

(ii) Transportation involving multiple segments

In the case of transportation involving more than 1

domestic segment at least 1 of which does not begin or end at

a rural airport, the 7.5 percent rate applicable by reason of

clause (i) shall be applied by taking into account only an

amount which bears the same ratio to the amount paid for such

transportation as the number of specified miles in domestic

segments which begin or end at a rural airport bears to the

total number of specified miles in such transportation.

(2) Amounts paid outside the United States

In the case of amounts paid outside the United States for

taxable transportation, the taxes imposed by subsections (a) and

(b) shall apply only if such transportation begins and ends in

the United States.

(3) Amounts paid for right to award free or reduced rate air

transportation

(A) In general

Any amount paid (and the value of any other benefit provided)

to an air carrier (or any related person) for the right to

provide mileage awards for (or other reductions in the cost of)

any transportation of persons by air shall be treated for

purposes of subsection (a) as an amount paid for taxable

transportation, and such amount shall be taxable under

subsection (a) without regard to any other provision of this

subchapter.

(B) Controlled group

For purposes of subparagraph (A), a corporation and all

wholly owned subsidiaries of such corporation shall be treated

as 1 corporation.

(C) Regulations

The Secretary shall prescribe rules which reallocate items of

income, deduction, credit, exclusion, or other allowance to the

extent necessary to prevent the avoidance of tax imposed by

reason of this paragraph. The Secretary may prescribe rules

which exclude from the tax imposed by subsection (a) amounts

attributable to mileage awards which are used other than for

transportation of persons by air.

(4) Inflation adjustment of dollar rates of tax

(A) In general

In the case of taxable events in a calendar year after the

last nonindexed year, the $3.00 amount contained in subsection

(b) and each dollar amount contained in subsection (c) shall be

increased by an amount equal to -

(i) such dollar amount, multiplied by

(ii) the cost-of-living adjustment determined under section

1(f)(3) for such calendar year by substituting the year

before the last nonindexed year for "calendar year 1992" in

subparagraph (B) thereof.

If any increase determined under the preceding sentence is not

a multiple of 10 cents, such increase shall be rounded to the

nearest multiple of 10 cents.

(B) Last nonindexed year

For purposes of subparagraph (A), the last nonindexed year is

-

(i) 2002 in the case of the $3.00 amount contained in

subsection (b), and

(ii) 1998 in the case of the dollar amounts contained in

subsection (c).

(C) Taxable event

For purposes of subparagraph (A), in the case of the tax

imposed (!1) subsection (b), the beginning of the domestic

segment shall be treated as the taxable event.

(5) Rates of ticket tax for transportation beginning before

October 1, 1999

Subsection (a) shall be applied by substituting for "7.5

percent" -

(A) "9 percent" in the case of transportation beginning after

September 30, 1997, and before October 1, 1998, and

(B) "8 percent" in the case of transportation beginning after

September 30, 1998, and before October 1, 1999.

(f) Exemption for certain helicopter uses

No tax shall be imposed under subsection (a) or (b) on air

transportation by helicopter for the purpose of -

(1) transporting individuals, equipment, or supplies in the

exploration for, or the development or removal of, hard minerals,

oil, or gas, or

(2) the planting, cultivation, cutting, or transportation of,

or caring for, trees (including logging operations),

but only if the helicopter does not take off from, or land at, a

facility eligible for assistance under the Airport and Airway

Development Act of 1970, or otherwise use services provided

pursuant to section 44509 or 44913(b) or subchapter I of chapter

471 of title 49, United States Code, during such use. In the case

of helicopter transportation described in paragraph (1), this

subsection shall be applied by treating each flight segment as a

distinct flight.

(g) Exemption for air ambulances providing certain emergency

medical transportation

No tax shall be imposed under this section or section 4271 on any

air transportation for the purpose of providing emergency medical

services -

(1) by helicopter, or

(2) by a fixed-wing aircraft equipped for and exclusively

dedicated on that flight to acute care emergency medical

services.

(h) Exemption for skydiving uses

No tax shall be imposed by this section or section 4271 on any

air transportation exclusively for the purpose of skydiving.

(i) Application of taxes

(1) In general

The taxes imposed by this section shall apply to -

(A) transportation beginning during the period -

(i) beginning on the 7th day after the date of the

enactment of the Airport and Airway Trust Fund Tax

Reinstatement Act of 1997, and

(ii) ending on September 30, 2007, and

(B) amounts paid during such period for transportation

beginning after such period.

(2) Refunds

If, as of the date any transportation begins, the taxes imposed

by this section would not have applied to such transportation if

paid for on such date, any tax paid under paragraph (1)(B) with

respect to such transportation shall be treated as an

overpayment.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 506; July 25, 1956, ch. 725,

Secs. 1, 4(b), 70 Stat. 644, 646; Pub. L. 86-75, Sec. 4, June 30,

1959, 73 Stat. 158; Pub. L. 86-564, title II, Sec. 202(a)(3), June

30, 1960, 74 Stat. 290; Pub. L. 87-72, Sec. 3(a)(3), June 30, 1961,

75 Stat. 193; Pub. L. 87-508, Sec. 5(a), (b), June 28, 1962, 76

Stat. 115; Pub. L. 88-52, Sec. 3(a)(3), June 29, 1963, 77 Stat. 72;

Pub. L. 88-348, Sec. 2(a)(3), June 30, 1964, 78 Stat. 237; Pub. L.

89-44, title III, Sec. 303(a), June 21, 1965, 79 Stat. 148; Pub. L.

91-258, title II, Sec. 203(a), May 21, 1970, 84 Stat. 238; Pub. L.

94-455, title XIX, Sec. 1904(a)(7), Oct. 4, 1976, 90 Stat. 1812;

Pub. L. 96-298, Sec. 1(b), July 1, 1980, 94 Stat. 829; Pub. L.

97-248, title II, Sec. 280(a), Sept. 3, 1982, 96 Stat. 564; Pub. L.

98-369, div. A, title X, Sec. 1018(b), July 18, 1984, 98 Stat.

1021; Pub. L. 99-514, title XVIII, Sec. 1878(c)(2), Oct. 22, 1986,

100 Stat. 2903; Pub. L. 100-223, title IV, Secs. 402(a)(1), 404(a),

(c), Dec. 30, 1987, 101 Stat. 1532, 1533; Pub. L. 101-239, title

VII, Sec. 7503(a), Dec. 19, 1989, 103 Stat. 2362; Pub. L. 101-508,

title XI, Sec. 11213(a)(1), (d)(1), Nov. 5, 1990, 104 Stat.

1388-432, 1388-435; Pub. L. 103-272, Sec. 5(g)(2), July 5, 1994,

108 Stat. 1374; Pub. L. 104-188, title I, Sec. 1609(b), (d), (e),

Aug. 20, 1996, 110 Stat. 1841, 1842; Pub. L. 105-2, Sec. 2(b)(1),

Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34, title X, Sec.

1031(b)(1), (c)(1), (2), title XIV, Sec. 1435(a), title XVI, Sec.

1601(f)(4)(D), Aug. 5, 1997, 111 Stat. 929, 930, 1052, 1091.)

-STATAMEND-

ADJUSTMENT OF PASSENGER AIR TRANSPORTATION EXCISE TAX FOR CALENDAR

YEAR 2003

For adjustment of tax on domestic segments of taxable air

transportation under subsection (b) of this section and of

passenger air transportation excise tax under subsection (c) of

this section for calendar year 2003, see section 3.26 of Revenue

Procedure 2002-70, set out as a note under section 1 of this title.

-REFTEXT-

REFERENCES IN TEXT

The date of the enactment of this paragraph, referred to in

subsec. (e)(1)(B)(ii)(II), is the date of enactment of Pub. L.

105-34, which was approved Aug. 5, 1997.

The Airport and Airway Development Act of 1970, referred to in

subsec. (f), is title I of Pub. L. 91-258, May 21, 1970, 84 Stat.

219, as amended, which was classified principally to chapter 25

(Sec. 1701 et seq.) of former Title 49, Transportation. Sections 1

to 30 of title I of Pub. L. 91-258, which enacted sections 1701 to

1703, 1711 to 1713, and 1714 to 1730 of former Title 49 and a

provision set out as a note under section 1701 of former Title 49,

were repealed by Pub. L. 97-248, title V, Sec. 523(a), Sept. 3,

1982, 96 Stat. 695. Sections 31, 51, 52(a), (b)(4), (6), (c), (d),

and 53 of title I of Pub. L. 91-258 were repealed by Pub. L.

103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section

of which enacted subtitles II, III, and V to X of Title 49,

Transportation. For complete classification of this Act to the

Code, see Tables. For disposition of sections of former Title 49,

see table at the beginning of Title 49.

The date of the enactment of the Airport and Airway Trust Fund

Tax Reinstatement Act of 1997, referred to in subsec. (i)(1)(A)(i),

is the date of enactment of Pub. L. 105-2, which was approved Feb.

28, 1997.

-MISC1-

AMENDMENTS

1997 - Subsec. (a). Pub. L. 105-34, Sec. 1031(c)(1), added

subsec. (a) and struck out heading and text of former subsec. (a).

Text read as follows: "There is hereby imposed upon the amount paid

for taxable transportation (as defined in section 4262) of any

person a tax equal to 10 percent of the amount so paid. In the case

of amounts paid outside of the United States for taxable

transportation, the tax imposed by this subsection shall apply only

if such transportation begins and ends in the United States."

Subsec. (b). Pub. L. 105-34, Sec. 1031(c)(1), added subsec. (b)

and struck out heading and text of former subsec. (b). Text read as

follows: "There is hereby imposed upon the amount paid for seating

or sleeping accommodations in connection with transportation and

with respect to which a tax is imposed by subsection (a), a tax

equal to 10 percent of the amount so paid."

Subsec. (c). Pub. L. 105-34, Sec. 1031(c)(1), added subsec. (c)

and struck out heading and text of former subsec. (c). Text read as

follows: "There is hereby imposed a tax of $6 upon any amount paid

(whether within or without the United States) for any

transportation of any person by air, if such transportation begins

in the United States. This subsection shall not apply to any

transportation all of which is taxable under subsection (a)

(determined without regard to sections 4281 and 4282)."

Subsecs. (e), (f). Pub. L. 105-34, Sec. 1031(c)(2), added subsec.

(e) and redesignated former subsec. (e) as (f). Former subsec. (f)

redesignated (g).

Subsec. (g). Pub. L. 105-34, Sec. 1031(c)(2), redesignated

subsec. (f) as (g). Former subsec. (g) redesignated (h).

Pub. L. 105-2 amended heading and text of subsec. (g) generally.

Prior to amendment, text read as follows: "The taxes imposed by

this section shall apply with respect to transportation beginning

after August 31, 1982, and before January 1, 1996, and to

transportation beginning on or after the date which is 7 calendar

days after the date of the enactment of the Small Business Job

Protection Act of 1996 and before January 1, 1997."

Subsec. (g)(1)(A)(ii). Pub. L. 105-34, Sec. 1031(b)(1),

substituted "September 30, 2007" for "September 30, 1997".

Subsec. (g)(2). Pub. L. 105-34, Sec. 1601(f)(4)(D), inserted "on

that flight" after "dedicated".

Subsec. (h). Pub. L. 105-34, Sec. 1435(a), added subsec. (h).

Former subsec. (h) redesignated (i).

Pub. L. 105-34, Sec. 1031(c)(2), redesignated subsec. (g) as (h).

Subsec. (i). Pub. L. 105-34, Sec. 1435(a), redesignated subsec.

(h) as (i).

1996 - Subsec. (e). Pub. L. 104-188, Sec. 1609(e), inserted at

end "In the case of helicopter transportation described in

paragraph (1), this subsection shall be applied by treating each

flight segment as a distinct flight."

Subsec. (f). Pub. L. 104-188, Sec. 1609(d), amended subsec. (f)

generally. Prior to amendment, subsec. (f) read as follows:

"(f) Exemption for Certain Emergency Medical Transportation. - No

tax shall be imposed under this section or section 4271 on any air

transportation by helicopter for the purpose of providing emergency

medical services if such helicopter -

"(1) does not take off from, or land at, a facility eligible

for assistance under the Airport and Airway Development Act of

1970 during such transportation, and

"(2) does not otherwise use services provided pursuant to

section 44509 or 44913(b) or subchapter I of chapter 471 of title

49, United States Code, during such transportation."

Subsec. (g). Pub. L. 104-188, Sec. 1609(b), substituted "January

1, 1996, and to transportation beginning on or after the date which

is 7 calendar days after the date of the enactment of the Small

Business Job Protection Act of 1996 and before January 1, 1997" for

"January 1, 1996".

1994 - Subsecs. (e), (f)(2). Pub. L. 103-272, Sec. 5(g)(2),

substituted "section 44509 or 44913(b) or subchapter I of chapter

471 of title 49, United States Code," for "the Airport and Airway

Improvement Act of 1982".

1990 - Subsecs. (a), (b). Pub. L. 101-508, Sec. 11213(a)(1),

substituted "10 percent" for "8 percent".

Subsec. (g). Pub. L. 101-508, Sec. 11213(d)(1), substituted

"January 1, 1996" for "January 1, 1991".

1989 - Subsec. (c). Pub. L. 101-239 substituted "$6" for "$3".

1987 - Subsec. (e). Pub. L. 100-223, Sec. 404(c), which directed

the substitution of "Improvement Act" for "System Improvement Act"

could not be executed because such words do not appear.

Subsec. (f). Pub. L. 100-223, Sec. 404(a), added subsec. (f).

Former subsec. (f) redesignated (g).

Pub. L. 100-223, Sec. 402(a)(1), substituted "January 1, 1991"

for "January 1, 1988".

Subsec. (g). Pub. L. 100-223, Sec. 404(a), redesignated former

subsec. (f) as (g).

1986 - Subsec. (e)(1). Pub. L. 99-514, amended par. (1)

generally. Prior to amendment, par. (1) read as follows:

"transporting individuals, equipment, or supplies in -

"(A) the exploration for, or the development or removal of,

hard minerals, or

"(B) the exploration for oil or gas, or".

1984 - Subsec. (e)(1). Pub. L. 98-369 amended par. (1) generally,

designating existing provisions as subpar. (A) and adding subpar.

(B).

1982 - Subsec. (e). Pub. L. 97-248 substituted provisions

relating to exemptions for certain helicopter uses for provisions

that effective with respect to transportation beginning after Sept.

30, 1980, the rate of taxes imposed by subsecs. (a) and (b) would

be 5 percent and taxes imposed by subsec. (c) would not apply.

Subsec. (f). Pub. L. 97-248 added subsec. (f).

1980 - Subsec. (e). Pub. L. 96-298 substituted "September 30,

1980" for "June 30, 1980".

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1904(a)(7)(A), struck

out "which begins after June 30, 1970" after "any person".

Subsec. (b). Pub. L. 94-455, Sec. 1904(a)(7)(A), struck out

"which begins after June 30, 1970" after "with transportation".

Subsec. (c). Pub. L. 94-455, Sec. 1904(a)(7)(B), struck out "and

begins after June 30, 1970" after "United States".

1970 - Subsec. (a). Pub. L. 91-258 consolidated former provisions

of subsecs. (a) and (b) for imposition of tax on amounts paid

within and outside the United States, substituting an 8 percent

rate commencing after June 30, 1970, for prior 5 percent rate

commencing after Nov. 15, 1962.

Subsec. (b). Pub. L. 91-258 redesignated subsec. (c) as (b),

substituting an 8 percent rate in connection with transportation

which begins after June 30, 1970, and with respect to which a tax

is imposed by subsec. (a) for prior 5 percent rate in connection

with transportation which began after Nov. 15, 1962, and with

respect to which a tax had been imposed by former provisions of

subsecs. (a) and (b). Former subsec. (b) provisions for imposition

of tax on amounts paid outside the United States were incorporated

in subsec. (a).

Subsecs. (c), (d). Pub. L. 91-258 added subsec. (c), redesignated

former subsec. (c) as (d), and substituted "section 4263(a)" for

"section 4264".

Subsec. (e). Pub. L. 91-258 added subsec. (e).

1965 - Pub. L. 89-44 substituted "November 15, 1962" for

"November 15, 1962, and before July 1, 1965" wherever appearing.

1964 - Pub. L. 88-348 substituted "July 1, 1965" for "July 1,

1964" wherever appearing.

1963 - Pub. L. 88-52 substituted "July 1, 1964" for "July 1,

1963" wherever appearing.

1962 - Subsecs. (a), (b). Pub. L. 87-508, Sec. 5(b), struck out

imposition of tax on transportation of persons by rail, motor

vehicle, or water and substituted "tax equal to 5 percent of the

amount so paid in connection with transportation which begins after

November 15, 1962, and before July 1, 1963" for "tax equal to 10

percent of the amount so paid for transportation which begins

before November 16, 1962".

Pub. L. 87-508, Sec. 5(a), substituted provisions imposing a tax

equal to 10 percent of the amount paid for transportation which

begins before Nov. 16, 1962, for provisions imposing a tax equal to

10 percent of the amount paid before July 1, 1962, or 5 percent of

the amount paid on or after July 1, 1962.

Subsec. (c). Pub. L. 87-508, Sec. 5(b), substituted "tax

equivalent to 5 percent of the amount so paid in connection with

transportation which begins after November 15, 1962, and before

July 1, 1963" for "tax equivalent to 10 percent of the amount so

paid in connection with transportation which begins before November

16, 1962".

Pub. L. 87-508, Sec. 5(a), substituted provision imposing a tax

equivalent to 10 percent of the amount paid in connection with

transportation which begins before Nov. 16, 1962 for provision

imposing a tax equivalent to 10 percent of the amount paid before

July 1, 1962, or 5 percent of the amount paid on or after July 1,

1962.

1961 - Pub. L. 87-72 substituted "July 1, 1962" for "July 1,

1961", wherever appearing.

1960 - Pub. L. 86-564 substituted "July 1, 1961" for "July 1,

1960" wherever appearing.

1959 - Pub. L. 86-75 reduced tax on transportation of persons

from ten to five percent effective July 1, 1960.

1956 - Subsec. (a). Act July 25, 1956, Sec. 1, substituted

"taxable transportation (as defined in section 4262) of any person

by rail, motor vehicle, water, or air a tax" for "the

transportation of persons by rail, motor vehicle, water, or air

within or without the United States a tax".

Subsec. (b). Act July 25, 1956, Sec. 1, substituted "taxable

transportation (as defined in section 4262) of any person by rail,

motor vehicle, water, or air, but only if such transportation

begins and ends in the United States" for "transportation of

persons by rail, motor vehicle, water, or air which begins and ends

in the United States".

Subsec. (d). Act July 25, 1956, Sec. 4(b), substituted "Except as

provided in section 4264, the" for "The".

EFFECTIVE DATE OF 1997 AMENDMENTS

Section 1031(e)(2) of Pub. L. 105-34 provided that:

"(A) In general. - Except as otherwise provided in this

paragraph, the amendments made by subsections (b) and (c) [amending

this section and sections 4263 and 4271 of this title] shall apply

to transportation beginning on or after October 1, 1997.

"(B) Treatment of amounts paid for tickets purchased before

October 1, 1997. - The amendments made by subsection (c) [amending

this section and section 4263 of this title] shall not apply to

amounts paid before October 1, 1997; except that -

"(i) the amendment made to section 4261(c) of the Internal

Revenue Code of 1986 shall apply to amounts paid more than 7 days

after the date of the enactment of this Act [Aug. 5, 1997] for

transportation beginning on or after October 1, 1997, and

"(ii) the amendment made to section 4263(c) of such Code shall

apply to the extent related to taxes imposed under the amendment

made to such section 4261(c) on the amounts described in clause

(i).

"(C) Amounts paid for right to award mileage awards. -

"(i) In general. - Paragraph (3) of section 4261(e) of the

Internal Revenue Code of 1986 (as added by the amendment made by

subsection (c)) shall apply to amounts paid (and other benefits

provided) after September 30, 1997.

"(ii) Payments within controlled group. - For purposes of

clause (i), any amount paid after June 11, 1997, and before

October 1, 1997, by 1 member of a controlled group for a right

which is described in such section 4261(e)(3) and is furnished by

another member of such group after September 30, 1997, shall be

treated as paid after September 30, 1997. For purposes of the

preceding sentence, all persons treated as a single employer

under subsection (a) or (b) of section 52 of such Code shall be

treated as members of a controlled group."

Section 1435(c)(1) of Pub. L. 105-34 provided that: "The

amendment made by subsection (a) [amending this section] shall

apply to amounts paid after September 30, 1997."

Amendment by section 1601(f)(4)(D) of Pub. L. 105-34 effective as

if included in the provisions of the Small Business Job Protection

Act of 1996, Pub. L. 104-188, to which it relates, see section

1601(j) of Pub. L. 105-34, set out as a note under section 23 of

this title.

Section 2(e)(2) of Pub. L. 105-2 provided that:

"(A) In general. - The amendments made by subsection (b)

[amending this section and section 4271 of this title] shall apply

to transportation beginning on or after such 7th day [means the 7th

day after Feb. 28, 1997].

"(B) Exception for certain payments. - Except as provided in

subparagraph (C), the amendments made by subsection (b) shall not

apply to any amount paid before such 7th day.

"(C) Payments of property transportation tax within controlled

group. - In the case of the tax imposed by section 4271 of the

Internal Revenue Code of 1986, subparagraph (B) shall not apply to

any amount paid by 1 member of a controlled group for

transportation furnished by another member of such group. For

purposes of the preceding sentence, all persons treated as a single

employer under subsection (a) or (b) of section 52 of the Internal

Revenue Code of 1986 shall be treated as members of a controlled

group."

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-188 effective on 7th calendar day after

Aug. 20, 1996, but not applicable to any amount paid before such

date, see section 1609(i) of Pub. L. 104-188, set out as a note

under section 4041 of this title.

EFFECTIVE DATE OF 1990 AMENDMENT

Section 11213(a)(3) of Pub. L. 101-508 provided that: "The

amendments made by this subsection [amending this section and

section 4271 of this title] shall apply to transportation beginning

after November 30, 1990, but shall not apply to amounts paid on or

before such date."

EFFECTIVE DATE OF 1989 AMENDMENT

Section 7503(b) of Pub. L. 101-239 provided that: "The amendment

made by subsection (a) [amending this section] shall apply with

respect to transportation beginning after December 31, 1989, which

was not paid for before such date."

EFFECTIVE DATE OF 1987 AMENDMENT

Section 404(d)(1) of Pub. L. 100-223 provided that: "The

amendment made by subsection (a) [amending this section] shall

apply to transportation beginning after September 30, 1988, but

shall not apply to amounts paid on or before such date."

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-514 effective, except as otherwise

provided, as if included in the provisions of the Tax Reform Act of

1984, Pub. L. 98-369, div. A, to which such amendment relates, see

section 1881 of Pub. L. 99-514, set out as a note under section 48

of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Section 1018(c)(2) of Pub. L. 98-369 provided that: "The

amendment made by subsection (b) [amending this section] shall

apply to transportation beginning after March 31, 1984, but shall

not apply to any amount paid on or before such date."

EFFECTIVE DATE OF 1982 AMENDMENT

Section 280(d) of Pub. L. 97-248 provided that: "The amendments

made by this section [amending this section and sections 4271,

4281, and 6156 of this title and repealing sections 4491 to 4494

and 6426 of this title] shall apply with respect to transportation

beginning after August 31, 1982; except that such amendments shall

not apply to any amount paid on or before such date."

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1904(d) of Pub. L. 94-455, set out as a note under section 4041 of

this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 applicable to transportation

beginning after June 30, 1970, see section 211(b) of Pub. L.

91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(b)(3) of Pub. L. 89-44 provided that: "The amendments

made by section 303 [amending this section] shall apply with

respect to amounts paid for transportation, and amounts paid for

accommodations in connection with transportation, beginning on or

after July 1, 1965."

EFFECTIVE DATE OF 1962 AMENDMENT

Section 5(b) of Pub. L. 87-508 provided that the amendment made

by that section is effective with respect to transportation

beginning after Nov. 15, 1962.

EFFECTIVE DATE OF 1956 AMENDMENT

Section 6 of act July 25, 1956, provided that: "The amendments

made by this Act [amending this section and sections 4262 to 4264,

4291, and 6421 of this title] shall apply to amounts paid on or

after the first day of the first month which begins more than sixty

days after the date of the enactment of this Act [July 25, 1956]

for transportation commencing on or after such first day."

DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES

Due date for deposits of taxes imposed by this section which

would be required to be made after Aug. 14, 1997, and before Oct.

1, 1997, to be Oct. 10, 1997, and due date for deposits of taxes

imposed by this section which would be required to be made after

Aug. 14, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see

section 1031(g) of Pub. L. 105-34, set out as a note under section

6302 of this title.

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989

For provisions directing that if any amendments made by subtitle

A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or

title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an

amendment to any plan, such plan amendment shall not be required to

be made before the first plan year beginning on or after Jan. 1,

1989, see section 1140 of Pub. L. 99-514, as amended, set out as a

note under section 401 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4041, 4263, 4281, 4282,

6302, 6415, 7275, 9502 of this title; title 49 section 44940.

-FOOTNOTE-

(!1) So in original. Probably should be followed by "by".

-End-

-CITE-

26 USC Sec. 4262 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART I - PERSONS

-HEAD-

Sec. 4262. Definition of taxable transportation

-STATUTE-

(a) Taxable transportation; in general

For purposes of this part, except as provided in subsection (b),

the term "taxable transportation" means -

(1) transportation by air which begins in the United States or

in the 225-mile zone and ends in the United States or in the

225-mile zone; and

(2) in the case of transportation by air other than

transportation described in paragraph (1), that portion of such

transportation which is directly or indirectly from one port or

station in the United States to another port or station in the

United States, but only if such portion is not a part of

uninterrupted international air transportation (within the

meaning of subsection (c)(3)).

(b) Exclusion of certain travel

For purposes of this part, the term "taxable transportation" does

not include that portion of any transportation by air which meets

all 4 of the following requirements:

(1) such portion is outside the United States;

(2) neither such portion nor any segment thereof is directly or

indirectly -

(A) between (i) a point where the route of the transportation

leaves or enters the continental United States, or (ii) a port

or station in the 225-mile zone, and

(B) a port or station in the 225-mile zone;

(3) such portion -

(A) begins at either (i) the point where the route of the

transportation leaves the United States, or (ii) a port or

station in the 225-mile zone, and

(B) ends at either (i) the point where the route of the

transportation enters the United States, or (ii) a port or

station in the 225-mile zone; and

(4) a direct line from the point (or the port or station)

specified in paragraph (3)(A), to the point (or the port or

station) specified in paragraph (3)(B), passes through or over a

point which is not within 225 miles of the United States.

(c) Definitions

For purposes of this section -

(1) Continental United States

The term "continental United States" means the District of

Columbia and the States other than Alaska and Hawaii.

(2) 225-mile zone

The term "225-mile zone" means that portion of Canada and

Mexico which is not more than 225 miles from the nearest point in

the continental United States.

(3) Uninterrupted international air transportation

The term "uninterrupted international air transportation" means

any transportation by air which is not transportation described

in subsection (a)(1) and in which -

(A) the scheduled interval between (i) the beginning or end

of the portion of such transportation which is directly or

indirectly from one port or station in the United States to

another port or station in the United States and (ii) the end

or beginning of the other portion of such transportation is not

more than 12 hours, and

(B) the scheduled interval between the beginning or end and

the end or beginning of any two segments of the portion of such

transportation referred to in subparagraph (A)(i) is not more

than 12 hours.

For purposes of this paragraph, in the case of personnel of the

United States Army, Air Force, Navy, Marine Corps, and Coast

Guard traveling in uniform at their own expense when on official

leave, furlough, or pass, the scheduled interval described in

subparagraph (A) shall be deemed to be not more than 12 hours if

a ticket for the subsequent portion of such transportation is

purchased within 12 hours after the end of the earlier portion of

such transportation and the purchaser accepts and utilizes the

first accommodations actually available to him for such

subsequent portion.

(d) Transportation

For purposes of this part, the term "transportation" includes

layover or waiting time and movement of the aircraft in deadhead

service.

(e) Authority to waive 225-mile zone provisions

(1) In general

If the Secretary of the Treasury determines that Canada or

Mexico has entered into a qualified agreement -

(A) the Secretary shall publish a notice of such

determination in the Federal Register, and

(B) effective with respect to transportation beginning after

the date specified in such notice, to the extent provided in

the agreement, the term "225-mile zone" shall not include part

or all of the country with respect to which such determination

is made.

(2) Termination of waiver

If a determination was made under paragraph (1) with respect to

any country and the Secretary of the Treasury subsequently

determines that the agreement is no longer in effect or that the

agreement is no longer a qualified agreement -

(A) the Secretary shall publish a notice of such

determination in the Federal Register, and

(B) subparagraph (B) of paragraph (1) shall cease to apply

with respect to transportation beginning after the date

specified in such notice.

(3) Qualified agreement

For purposes of this subsection, the term "qualified agreement"

means an agreement between the United States and Canada or Mexico

(as the case may be) -

(A) setting forth that portion of such country which is not

to be treated as within the 225-mile zone, and

(B) providing that the tax imposed by such country on

transportation described in subparagraph (A) will be at a level

which the Secretary of the Treasury determines to be

appropriate.

(4) Requirement that agreement be submitted to Congress

No notice may be published under paragraph (1)(A) with respect

to any qualified agreement before the date 90 days after the date

on which a copy of such agreement was furnished to the Committee

on Ways and Means of the House of Representatives and the

Committee on Finance of the Senate.

-SOURCE-

(Added July 25, 1956, ch. 725, Sec. 3, 70 Stat. 644; amended Pub.

L. 86-70, Sec. 22(b), June 25, 1959, 73 Stat. 146; Pub. L. 86-624,

Sec. 18(a), July 12, 1960, 74 Stat. 416; Pub. L. 87-508, Sec. 5(b),

June 28, 1962, 76 Stat. 116; Pub. L. 89-44, title VIII, Sec.

803(a), June 21, 1965, 79 Stat. 160; Pub. L. 91-258, title II, Sec.

203(b), May 21, 1970, 84 Stat. 238; Pub. L. 97-248, title II, Sec.

281A(a)(1), (2), Sept. 3, 1982, 96 Stat. 566, 567.)

-MISC1-

PRIOR PROVISIONS

A prior section 4262 was renumbered 4263 of this title and later

repealed.

AMENDMENTS

1982 - Subsec. (c)(3). Pub. L. 97-248, Sec. 281A(a)(1),

substituted "12 hours" for "6 hours" wherever appearing.

Subsec. (e). Pub. L. 97-248, Sec. 281A(a)(2), added subsec. (e).

1970 - Subsec. (a). Pub. L. 91-258, Sec. 203(b)(1)-(3),

substituted "part" for "subchapter" in introductory text,

"transportation by air" for "transportation" in par. (1), and "in

the case of transportation by air" for "in the case of

transportation" in par. (2), respectively.

Subsec. (b). Pub. L. 91-258, Sec. 203(b)(1), (4), substituted

"part" for "subchapter" and "transportation by air which" for

"transportation which", in introductory text, respectively.

Subsec. (d). Pub. L. 91-258, Sec. 203(b)(5), added subsec. (d).

1965 - Subsec. (c)(4). Pub. L. 89-44 inserted sentence relating

to personnel of the Armed Forces traveling in uniform at their own

expense following subpar. (B).

1962 - Subsec. (a). Pub. L. 87-508 substituted in introductory

phrase "subchapter" for "part" and inserted in par. (2) ", but only

if such portion is not a part of uninterrupted international air

transportation (within the meaning of subsection (c)(3))".

Subsec. (b). Pub. L. 87-508 substituted in introductory phrase

"subchapter" for "part".

Subsec. (c)(3). Pub. L. 87-508 added par. (3).

1960 - Subsec. (c)(1). Pub. L. 86-624 inserted "and Hawaii" after

"Alaska".

1959 - Subsec. (c)(1). Pub. L. 86-70 substituted "the District of

Columbia and the States other than Alaska" for "the existing 48

States and the District of Columbia".

EFFECTIVE DATE OF 1982 AMENDMENT

Section 281A(a)(3) of Pub. L. 97-248 provided that: "The

amendments made by this subsection [amending this section] shall

apply to transportation beginning after August 31, 1982."

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 applicable to transportation

beginning after June 30, 1970, see section 211(b) of Pub. L.

91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Section 803(b) of Pub. L. 89-44 provided that: "The amendment

made by subsection (a) [amending this section] shall apply with

respect to amounts paid for transportation beginning on or after

July 1, 1965."

EFFECTIVE DATE OF 1962 AMENDMENT

Section 5(b) of Pub. L. 87-508 provided that the amendment made

by that section is effective with respect to transportation

beginning after Nov. 15, 1962.

EFFECTIVE DATE OF 1960 AMENDMENT

Amendment by Pub. L. 86-624 effective August 21, 1959, see

section 18(k) of Pub. L. 86-624, set out as a note under section

3121 of this title.

EFFECTIVE DATE OF 1959 AMENDMENT

Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section

22(i) of Pub. L. 86-70, set out as a note under section 3121 of

this title.

EFFECTIVE DATE

Section applicable to amounts paid on or after first day of first

month which begins more than sixty days after July 25, 1956, for

transportation commencing on or after such first day, see section 6

of act July 25, 1956, set out as an Effective Date of 1956

Amendment note under section 4261 of this title.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of authorities, functions, personnel, and assets of

the Coast Guard, including the authorities and functions of the

Secretary of Transportation relating thereto, to the Department of

Homeland Security, and for treatment of related references, see

sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic

Security, and the Department of Homeland Security Reorganization

Plan of November 25, 2002, as modified, set out as a note under

section 542 of Title 6.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4261, 4272, 7275 of this

title.

-End-

-CITE-

26 USC Sec. 4263 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART I - PERSONS

-HEAD-

Sec. 4263. Special rules

-STATUTE-

(a) Payments made outside the United States for prepaid orders

If the payment upon which tax is imposed by section 4261 is made

outside the United States for a prepaid order, exchange order, or

similar order, the person furnishing the initial transportation

pursuant to such order shall collect the amount of the tax.

(b) Tax deducted upon refunds

Every person who refunds any amount with respect to a ticket or

order which was purchased without payment of the tax imposed by

section 4261 shall deduct from the amount refundable, to the extent

available, any tax due under such section as a result of the use of

a portion of the transportation purchased in connection with such

ticket or order, and shall report to the Secretary the amount of

any such tax remaining uncollected.

(c) Payment of tax

Where any tax imposed by section 4261 is not paid at the time

payment for transportation is made, then, under regulations

prescribed by the Secretary, to the extent that such tax is not

collected under any other provision of this subchapter, such tax

shall be paid by the carrier providing the initial segment of such

transportation which begins or ends in the United States.

(d) Application of tax

The tax imposed by section 4261 shall apply to any amount paid

within the United States for transportation of any person by air

unless the taxpayer establishes, pursuant to regulations prescribed

by the Secretary at the time of payment for the transportation,

that the transportation is not transportation in respect of which

tax is imposed by section 4261.

(e) Round trips

In applying this subchapter to a round trip, such round trip

shall be considered to consist of transportation from the point of

departure to the destination, and of separate transportation

thereafter.

(f) Transportation outside the northern portion of the Western

Hemisphere

In applying this subchapter to transportation any part of which

is outside the northern portion of the Western Hemisphere, if the

route of such transportation leaves and reenters the northern

portion of the Western Hemisphere, such transportation shall be

considered to consist of transportation to a point outside such

northern portion, and of separate transportation thereafter. For

purposes of this subsection, the term "northern portion of the

Western Hemisphere" means the area lying west of the 30th meridian

west of Greenwich, east of the international dateline, and north of

the Equator, but not including any country of South America.

-SOURCE-

(Added July 25, 1956, ch. 725, Sec. 4(a), 70 Stat. 645, Sec. 4264;

amended Pub. L. 87-508, Sec. 5(b), June 28, 1962, 76 Stat. 117;

renumbered Sec. 4263, Pub. L. 91-258, title II, Sec. 205(c)(2), May

21, 1970, 84 Stat. 242; amended Pub. L. 94-455, title XIX, Sec.

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-34, title

X, Sec. 1031(c)(3), Aug. 5, 1997, 111 Stat. 932.)

-MISC1-

PRIOR PROVISIONS

A prior section 4263, acts Aug. 16, 1954, ch. 736, 68A Stat. 506,

Sec. 4263, formerly Sec. 4262; renumbered Sec. 4263 and amended

July 25, 1956, ch. 725, Sec. 2, 70 Stat. 644; Aug. 7, 1956, ch.

1024, Sec. 1, 70 Stat. 1077; June 29, 1957, Pub. L. 85-74, 71 Stat.

243; Sept. 2, 1958, Pub. L. 85-859, title I, Sec. 134, 72 Stat.

1292; June 28, 1962, Pub. L. 87-508, Sec. 5(b), 76 Stat. 117,

provided for exemptions, subsecs. (a) to (d) relating to

commutation travel, etc., certain organizations; members of the

Armed Forces, and small aircraft on nonestablished lines,

respectively, prior to repeal by Pub. L. 91-258, title II, Sec.

205(c)(1), May 21, 1970, 84 Stat. 242, effective on July 1, 1970,

as provided in section 211(a) of Pub. L. 91-258, set out as a note

under section 4041 of this title.

AMENDMENTS

1997 - Subsec. (c). Pub. L. 105-34 substituted "subchapter, such

tax shall be paid by the carrier providing the initial segment of

such transportation which begins or ends in the United States." for

"subchapter -

"(1) such tax shall be paid by the person paying for the

transportation or by the person using the transportation;

"(2) such tax shall be paid within such time as the Secretary

shall prescribe by regulations after whichever of the following

first occurs:

"(A) the rights to the transportation expire; or

"(B) the time when the transportation becomes subject to tax;

and

"(3) payment of such tax shall be made to the Secretary, to the

person to whom the payment for transportation was made, or, in

the case of transportation other than transportation described in

section 4262(a)(1), to any person furnishing any portion of such

transportation."

1976 - Subsecs. (b) to (d). Pub. L. 94-455 struck out "or his

delegate" after "Secretary".

1962 - Subsec. (c)(3). Pub. L. 87-508 provided for payment of

tax, in the case of transportation other than transportation

described in section 4262(a)(1), to any person furnishing any

portion of the transportation.

Subsec. (d). Pub. L. 87-508 inserted "by air" after

"transportation of any person".

Subsec. (e). Pub. L. 87-508 substituted "subchapter" for "part".

Subsec. (f). Pub. L. 87-508 substituted "subchapter" for "part",

struck out par. (1) designation for provision respecting

transportation outside the northern portion of the Western

Hemisphere and par. (2) prohibiting consideration as a stop at a

port within the United States a stop at an intermediate port at

which vessel is not authorized to discharge and take on passengers.

EFFECTIVE DATE OF 1997 AMENDMENT

Amendment by Pub. L. 105-34 applicable to transportation

beginning on or after Oct. 1, 1997, with special rule for

applicability to amounts paid before Oct. 1, 1997, see section

1031(e)(2) of Pub. L. 105-34, set out as a note under section 4261

of this title.

EFFECTIVE DATE OF 1962 AMENDMENT

Section 5(b) of Pub. L. 87-508 provided that the amendment made

by that section is effective with respect to transportation

beginning after Nov. 15, 1962.

EFFECTIVE DATE

Section applicable to amounts paid on or after first day of first

month which begins more than sixty days after July 25, 1956, for

transportation commencing on or after such first day, see section 6

of act July 25, 1956, set out as an Effective Date of 1956

Amendment note under section 4261 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4261, 4291 of this title.

-End-

-CITE-

26 USC PART II - PROPERTY 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART II - PROPERTY

-HEAD-

PART II - PROPERTY

-MISC1-

Sec.

4271. Imposition of tax.

4272. Definition of taxable transportation, etc.

AMENDMENTS

1970 - Pub. L. 91-258, title II, Sec. 204, May 21, 1970, 84 Stat.

239, added "PART II - PROPERTY" and items 4271 and 4272.

-End-

-CITE-

26 USC Sec. 4271 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART II - PROPERTY

-HEAD-

Sec. 4271. Imposition of tax

-STATUTE-

(a) In general

There is hereby imposed upon the amount paid within or without

the United States for the taxable transportation (as defined in

section 4272) of property a tax equal to 6.25 percent of the amount

so paid for such transportation. The tax imposed by this subsection

shall apply only to amounts paid to a person engaged in the

business of transporting property by air for hire.

(b) By whom paid

(1) In general

Except as provided by paragraph (2), the tax imposed by

subsection (a) shall be paid by the person making the payment

subject to tax.

(2) Payments made outside the United States

If a payment subject to tax under subsection (a) is made

outside the United States and the person making such payment does

not pay such tax, such tax -

(A) shall be paid by the person to whom the property is

delivered in the United States by the person furnishing the

last segment of the taxable transportation in respect of which

such tax is imposed, and

(B) shall be collected by the person furnishing the last

segment of such taxable transportation.

(c) Determination of amounts paid in certain cases

For purposes of this section, in any case in which a person

engaged in the business of transporting property by air for hire

and one or more other persons not so engaged jointly provide

services which include taxable transportation of property, and the

person so engaged receives, for the furnishing of such taxable

transportation, a portion of the receipts from the joint providing

of such services, the amount paid for the taxable transportation

shall be treated as being the sum of (1) the portion of the

receipts so received, and (2) any expenses incurred by any of the

persons not so engaged which are properly attributable to such

taxable transportation and which are taken into account in

determining the portion of the receipts so received.

(d) Application of tax

(1) In general

The tax imposed by subsection (a) shall apply to -

(A) transportation beginning during the period -

(i) beginning on the 7th day after the date of the

enactment of the Airport and Airway Trust Fund Tax

Reinstatement Act of 1997, and

(ii) ending on September 30, 2007, and

(B) amounts paid during such period for transportation

beginning after such period.

(2) Refunds

If, as of the date any transportation begins, the taxes imposed

by this section would not have applied to such transportation if

paid for on such date, any tax paid under paragraph (1)(B) with

respect to such transportation shall be treated as an

overpayment.

-SOURCE-

(Added Pub. L. 91-258, title II, Sec. 204, May 21, 1970, 84 Stat.

239; amended Pub. L. 94-455, title XIX, Sec. 1904(a)(8), Oct. 4,

1976, 90 Stat. 1812; Pub. L. 96-298, Sec. 1(b), July 1, 1980, 94

Stat. 829; Pub. L. 97-248, title II, Sec. 280(b), Sept. 3, 1982, 96

Stat. 564; Pub. L. 100-223, title IV, Sec. 402(a)(2), Dec. 30,

1987, 101 Stat. 1532; Pub. L. 101-508, title XI, Sec. 11213(a)(2),

(d)(1), Nov. 5, 1990, 104 Stat. 1388-432, 1388-435; Pub. L.

104-188, title I, Sec. 1609(b), Aug. 20, 1996, 110 Stat. 1841; Pub.

L. 105-2, Sec. 2(b)(2), Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34,

title X, Sec. 1031(b)(2), Aug. 5, 1997, 111 Stat. 929.)

-REFTEXT-

REFERENCES IN TEXT

The date of the enactment of the Airport and Airway Trust Fund

Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i),

is the date of enactment of Pub. L. 105-2, which was approved Feb.

28, 1997.

-MISC1-

PRIOR PROVISIONS

A prior section 4271, act Aug. 16, 1954, ch. 736, 68A Stat. 507,

508, related to tax for the transportation of property, prior to

repeal by Pub. L. 85-475, Sec. 4(a), June 30, 1958, 72 Stat. 260.

For effective date of repeal, see section 4(c) of Pub. L. 85-475,

set out as an Effective Date of 1958 Amendment note under section

6415 of this title.

AMENDMENTS

1997 - Subsec. (d). Pub. L. 105-2 amended heading and text of

subsec. (d) generally. Prior to amendment, text read as follows:

"The tax imposed by subsection (a) shall apply with respect to

transportation beginning after August 31, 1982, and before January

1, 1996, and to transportation beginning on or after the date which

is 7 calendar days after the date of the enactment of the Small

Business Job Protection Act of 1996 and before January 1, 1997."

Subsec. (d)(1)(A)(ii). Pub. L. 105-34 substituted "September 30,

2007" for "September 30, 1997".

1996 - Subsec. (d). Pub. L. 104-188 substituted "January 1, 1996,

and to transportation beginning on or after the date which is 7

calendar days after the date of the enactment of the Small Business

Job Protection Act of 1996 and before January 1, 1997" for "January

1, 1996".

1990 - Subsec. (a). Pub. L. 101-508, Sec. 11213(a)(2),

substituted "6.25 percent" for "5 percent".

Subsec. (d). Pub. L. 101-508, Sec. 11213(d)(1), substituted

"January 1, 1996" for "January 1, 1991".

1987 - Subsec. (d). Pub. L. 100-223 substituted "1991" for

"1988".

1982 - Subsec. (d). Pub. L. 97-248 substituted provision that the

tax imposed by subsec. (a) shall apply with respect to

transportation beginning after Aug. 31, 1982, and before Jan. 1,

1988, for provision that effective with respect to transportation

beginning after Sept. 30, 1980, the tax imposed by subsec. (a)

would not apply.

1980 - Subsec. (d). Pub. L. 96-298 substituted "September 30,

1980" for "June 30, 1980".

1976 - Subsec. (a). Pub. L. 94-455 struck out "which begins after

June 30, 1970" after "of property".

EFFECTIVE DATE OF 1997 AMENDMENTS

Amendment by Pub. L. 105-34 applicable to transportation

beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Pub.

L. 105-34, set out as a note under section 4261 of this title.

Amendment by Pub. L. 105-2 applicable to transportation beginning

on or after the 7th day after Feb. 28, 1997, with special rule for

applicability to amounts paid before such 7th day, see section

2(e)(2) of Pub. L. 105-2, set out as a note under section 4261 of

this title.

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-188 effective on 7th calendar day after

Aug. 20, 1996, but not applicable to any amount paid before such

date, see section 1609(i) of Pub. L. 104-188, set out as a note

under section 4041 of this title.

EFFECTIVE DATE OF 1990 AMENDMENT

Amendment by section 11213(a)(2) of Pub. L. 101-508 applicable to

transportation beginning after Nov. 30, 1990, but inapplicable to

amounts paid on or before such date, see section 11213(a)(3) of

Pub. L. 101-508, set out as a note under section 4261 of this

title.

EFFECTIVE DATE OF 1982 AMENDMENT

Amendment by Pub. L. 97-248 applicable with respect to

transportation beginning after Aug. 31, 1982, but inapplicable to

amounts paid on or before such date, see section 280(d) of Pub. L.

97-248, set out as a note under section 4261 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1904(d) of Pub. L. 94-455, set out as a note under section 4041 of

this title.

EFFECTIVE DATE

Section applicable to transportation beginning after June 30,

1970, see section 211(b) of Pub. L. 91-258, set out as an Effective

Date of 1970 Amendment note under section 4041 of this title.

DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES

Due date for deposits of taxes imposed by this section which

would be required to be made after July 31, 1998, and before Oct.

1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105-34,

set out as a note under section 6302 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4041, 4261, 4281, 4282,

6302, 6415, 9502 of this title.

-End-

-CITE-

26 USC Sec. 4272 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART II - PROPERTY

-HEAD-

Sec. 4272. Definition of taxable transportation, etc.

-STATUTE-

(a) In general

For purposes of this part, except as provided in subsection (b),

the term "taxable transportation" means transportation by air which

begins and ends in the United States.

(b) Exceptions

For purposes of this part, the term "taxable transportation" does

not include -

(1) that portion of any transportation which meets the

requirements of paragraphs (1), (2), (3), and (4) of section

4262(b), or

(2) under regulations prescribed by the Secretary,

transportation of property in the course of exportation

(including shipment to a possession of the United States) by

continuous movement, and in due course so exported.

(c) Excess baggage of passengers

For purposes of this part, the term "property" does not include

excess baggage accompanying a passenger traveling on an aircraft

operated on an established line.

(d) Transportation

For purposes of this part, the term "transportation" includes

layover or waiting time and movement of the aircraft in deadhead

service.

-SOURCE-

(Added Pub. L. 91-258, title II, Sec. 204, May 21, 1970, 84 Stat.

240; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.

4, 1976, 90 Stat. 1834.)

-MISC1-

PRIOR PROVISIONS

Prior sections 4272 and 4273 were repealed by Pub. L. 85-475,

Sec. 4(a), June 30, 1958, 72 Stat. 260. For effective date of

repeal, see section 4(c) of Pub. L. 85-475, set out as an Effective

Date of 1958 Amendment note under section 6415 of this title.

Section 4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508,

related to exemptions from tax for the transportation of property.

Section 4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508,

related to registration in connection with the tax for the

transportation of property.

AMENDMENTS

1976 - Subsec. (b)(2). Pub. L. 94-455 struck out "or his

delegate" after "Secretary".

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4271 of this title.

-End-

-CITE-

26 USC PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES

ON TRANSPORTATION BY AIR 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION

BY AIR

-HEAD-

PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION

BY AIR

-MISC1-

Sec.

4281. Small aircraft on nonestablished lines.

4282. Transportation by air for other members of affiliated

group.

[4283. Repealed.]

AMENDMENTS

1990 - Pub. L. 101-508, title XI, Sec. 11213(e)(2), Nov. 5, 1990,

104 Stat. 1388-436, struck out item 4283 "Reduction in

aviation-related taxes in certain cases".

1987 - Pub. L. 100-223, title IV, Sec. 405(c), Dec. 30, 1987, 101

Stat. 1535, added item 4283.

1970 - Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84

Stat. 241, inserted "PART III - SPECIAL PROVISIONS APPLICABLE TO

TAXES ON TRANSPORTATION BY AIR."

-End-

-CITE-

26 USC Sec. 4281 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION

BY AIR

-HEAD-

Sec. 4281. Small aircraft on nonestablished lines

-STATUTE-

The taxes imposed by sections 4261 and 4271 shall not apply to

transportation by an aircraft having a maximum certificated takeoff

weight of 6,000 pounds or less, except when such aircraft is

operated on an established line. For purposes of the preceding

sentence, the term "maximum certificated takeoff weight" means the

maximum such weight contained in the type certificate or

airworthiness certificate.

-SOURCE-

(Added Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84

Stat. 241; amended Pub. L. 97-248, title II, Sec. 280(c)(2)(B),

Sept. 3, 1982, 96 Stat. 564.)

-MISC1-

PRIOR PROVISIONS

A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508,

related to tax on transportation of oil by pipeline, prior to

repeal by Pub. L. 85-475, Sec. 4(a), June 30, 1958, 72 Stat. 260.

For effective date of repeal, see section 4(c) of Pub. L. 85-475,

set out as an Effective Date of 1958 Amendment note under section

6415 of this title.

AMENDMENTS

1982 - Pub. L. 97-248 struck out "(as defined in section

4492(b))" after "certificated takeoff weight", and inserted

provision defining "maximum certificated takeoff weight".

EFFECTIVE DATE OF 1982 AMENDMENT

Amendment by Pub. L. 97-248 applicable with respect to

transportation beginning after Aug. 31, 1982, but inapplicable to

amounts paid on or before such date, see section 280(d) of Pub. L.

97-248, set out as a note under section 4261 of this title.

EFFECTIVE DATE

Section effective on July 1, 1970, see section 211(a) of Pub. L.

91-258, set out as an Effective Date of 1970 Amendment note under

section 4041 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4041, 4261 of this title.

-End-

-CITE-

26 USC Sec. 4282 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION

BY AIR

-HEAD-

Sec. 4282. Transportation by air for other members of affiliated

group

-STATUTE-

(a) General rule

Under regulations prescribed by the Secretary, if -

(1) one member of an affiliated group is the owner or lessee of

an aircraft, and

(2) such aircraft is not available for hire by persons who are

not members of such group,

no tax shall be imposed under section 4261 or 4271 upon any payment

received by one member of the affiliated group from another member

of such group for services furnished to such other member in

connection with the use of such aircraft.

(b) Availability for hire

For purposes of subsection (a), the determination of whether an

aircraft is available for hire by persons who are not members of an

affiliated group shall be made on a flight-by-flight basis.

(c) Affiliated group

For purposes of subsection (a), the term "affiliated group" has

the meaning assigned to such term by section 1504(a), except that

all corporations shall be treated as includible corporations

(without any exclusion under section 1504(b)).

-SOURCE-

(Added Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84

Stat. 241; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),

Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104-188, title I, Sec.

1609(f), Aug. 20, 1996, 110 Stat. 1842.)

-MISC1-

PRIOR PROVISIONS

A prior section 4282, act Aug. 16, 1954, ch. 736, 68A Stat. 508,

defined "fair charge" in connection with tax on transportation of

oil by pipeline, prior to repeal by Pub. L. 85-475, Sec. 4(a), June

30, 1958, 72 Stat. 260. For effective date of repeal, see section

4(c) of Pub. L. 85-475, set out as an Effective Date of 1958

Amendment note under section 6415 of this title.

AMENDMENTS

1996 - Subsecs. (b), (c). Pub. L. 104-188 added subsec. (b) and

redesignated former subsec. (b) as (c).

1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"

after "Secretary".

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-188 effective on 7th calendar day after

Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a

note under section 4041 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4041, 4261 of this title.

-End-

-CITE-

26 USC [Sec. 4283 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter C - Transportation by Air

PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION

BY AIR

-HEAD-

[Sec. 4283. Repealed. Pub. L. 101-508, title XI, Sec. 11213(e)(1),

Nov. 5, 1990, 104 Stat. 1388-436]

-MISC1-

Section, added Pub. L. 100-223, title IV, Sec. 405(a), Dec. 30,

1987, 101 Stat. 1533; amended Pub. L. 101-239, title VII, Sec.

7501(a)-(b)(2), Dec. 19, 1989, 103 Stat. 2361, provided for

reduction in aviation-related taxes in certain cases.

-End-

-CITE-

26 USC [Subchapter D - Repealed] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

[Subchapter D - Repealed]

-HEAD-

[SUBCHAPTER D - REPEALED]

-End-

-CITE-

26 USC [Secs. 4286, 4287 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

[Subchapter D - Repealed]

-HEAD-

[Secs. 4286, 4287. Repealed. Pub. L. 89-44, title III, Sec. 304,

June 21, 1965, 79 Stat. 148]

-MISC1-

Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed

a tax equivalent to 10 percent of the amount collected for the use

of safety deposit boxes.

Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined

safety deposit box.

EFFECTIVE DATE OF REPEAL

Section 701(b)(4) of Pub. L. 89-44 provided that: "The amendments

made by section 304 [repealing these sections] shall apply with

respect to use periods beginning on or after July 1, 1965."

-End-

-CITE-

26 USC Subchapter E - Special Provisions Applicable to 01/06/03

Services and Facilities Taxes

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter E - Special Provisions Applicable to Services and

Facilities Taxes

-HEAD-

SUBCHAPTER E - SPECIAL PROVISIONS APPLICABLE TO SERVICES AND

FACILITIES TAXES

-MISC1-

Sec.

4291. Cases where persons receiving payment must collect

tax.

[4292. Repealed.]

4293. Exemption for United States and possessions.

[4294, 4295. Repealed.]

AMENDMENTS

1976 - Pub. L. 94-455, title XIX, Sec. 1904(b)(4), Oct. 4, 1976,

90 Stat. 1815, struck out items 4292, 4294, and 4295 relating to

State and local governmental exemption, exemption for nonprofit

educational organizations, and cross reference to general

administrative provisions, respectively.

1958 - Pub. L. 85-859, title I, Sec. 135(b), Sept. 2, 1958, 72

Stat. 1292, added item 4294 and redesignated former item 4294 as

4295.

-End-

-CITE-

26 USC Sec. 4291 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter E - Special Provisions Applicable to Services and

Facilities Taxes

-HEAD-

Sec. 4291. Cases where persons receiving payment must collect tax

-STATUTE-

Except as otherwise provided in section 4263(a), every person

receiving any payment for facilities or services on which a tax is

imposed upon the payor thereof under this chapter shall collect the

amount of the tax from the person making such payment.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725,

Sec. 4(c), 70 Stat. 646; Pub. L. 85-859, title I, Sec. 131(g),

Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89-44, title III, Sec.

305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91-258, title II, Sec.

205(c)(3), May 21 1970, 84 Stat. 242.)

-MISC1-

AMENDMENTS

1970 - Pub. L. 91-258 substituted "section 4263(a)" for "section

4264(a)".

1965 - Pub. L. 89-44 struck out reference to section 4231 and

struck out sentence referring to tax imposed on life memberships by

section 4241.

1958 - Pub. L. 85-859 substituted "Except as otherwise provided

in sections 3241 and 4262(a)" for "Except as provided in section

4264(a)".

1956 - Act July 25, 1956, inserted "Except as provided in section

4264(a)", and struck out provisions which related to collection of

tax where payment specified in section 4261 was made outside the

United States for a prepaid order, exchange order, or similar

order.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 effective on July 1, 1970, see

section 211(a) of Pub. L. 91-258, set out as a note under section

4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(b)(1) of Pub. L. 89-44 provided that:

"(A) The amendments made by sections 301 and 305 [repealing

sections 4231 to 4234 and 4241 to 4243 of this title and amending

this section and section 6040 of this title] insofar as they relate

to the taxes imposed by section 4231 of the Code, shall apply with

respect to admissions, services, or uses after noon, December 31,

1965.

"(B) The amendments made by sections 301 and 305 insofar as they

relate to the taxes imposed by section 4241 of the Code, shall

apply with respect to -

"(i) dues and membership fees attributable to periods beginning

on or after January 1, 1966;

"(ii) initiation fees (other than initiation fees to which

clause (iii) applies) and amounts paid for life memberships

attributable to memberships beginning on or after January 1,

1966;

"(iii) initiation fees paid on or after July 1, 1965, to a new

club or organization which first makes its facilities available

to members on or after such date; and

"(iv) in the case of amounts described in section 4243(b) of

the Code, 3-year periods beginning on or after January 1, 1966."

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective on first day of first

calendar quarter which begins more than 60 days after Sept. 2,

1958, see section 1(c) of Pub. L. 85-859.

EFFECTIVE DATE OF 1956 AMENDMENT

Amendment by act July 25, 1956, applicable to amounts paid on or

after first day of first month which begins more than sixty days

after July 25, 1956, for transportation commencing on or after such

first day, see section 6 of act July 25, 1956, set out as a note

under section 4261 of this title.

-End-

-CITE-

26 USC [Sec. 4292 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter E - Special Provisions Applicable to Services and

Facilities Taxes

-HEAD-

[Sec. 4292. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(9),

Oct. 4, 1976, 90 Stat. 1812]

-MISC1-

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30,

1958, Pub. L. 85-475, Sec. 4(b)(3), 72 Stat. 260; May 21, 1970,

Pub. L. 91-258, title II, Sec. 205(a)(2), 84 Stat. 241, provided

tax exemption for any payment received for services or facilities

furnished to any State, Territory, or political subdivision of

such, or the District of Columbia.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC Sec. 4293 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter E - Special Provisions Applicable to Services and

Facilities Taxes

-HEAD-

Sec. 4293. Exemption for United States and possessions

-STATUTE-

The Secretary of the Treasury may authorize exemption from the

taxes imposed by subchapter A of chapter 31, section 4041, section

4051, chapter 32 (other than the taxes imposed by sections 4064 and

4121) and subchapter B of chapter 33, as to any particular article,

or service or class of articles or services, to be purchased for

the exclusive use of the United States, if he determines that the

imposition of such taxes with respect to such articles or services,

or class of articles or services will cause substantial burden or

expense which can be avoided by granting tax exemption and that

full benefit of such exemption, if granted, will accrue to the

United States.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91-258, title II,

Sec. 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94-455, title

XIX, Sec. 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L.

95-227, Sec. 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-502,

title II, Sec. 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L.

95-618, title II, Sec. 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub.

L. 100-647, title VI, Sec. 6103(a), Nov. 10, 1988, 102 Stat. 3711;

Pub. L. 101-508, title XI, Sec. 11221(c), Nov. 5, 1990, 104 Stat.

1388-444.)

-MISC1-

AMENDMENTS

1990 - Pub. L. 101-508 inserted "subchapter A of chapter 31,"

before "section 4041".

1988 - Pub. L. 100-647 inserted reference to section 4051 of this

title.

1978 - Pub. L. 95-618 substituted "taxes imposed by sections 4064

and 4121" for "tax imposed by section 4121".

Pub. L. 95-502 substituted "section 4041, chapter 32" for

"chapters 31 and 32".

Pub. L. 95-227 inserted "(other than the tax imposed by section

4121)" after "chapters 31 and 32".

1976 - Pub. L. 94-455 substituted "Secretary of the Treasury" for

"Secretary" after "The".

1970 - Pub. L. 91-258 substituted "subchapter B" for "subchapters

B and C".

EFFECTIVE DATE OF 1990 AMENDMENT

Amendment by Pub. L. 101-508 effective Jan. 1, 1991, with

exception for contracts binding on Sept. 30, 1990, and at all times

thereafter, see section 11221(f) of Pub. L. 101-508, set out as an

Effective Date note under section 4001 of this title.

EFFECTIVE DATE OF 1988 AMENDMENT

Section 6103(b) of Pub. L. 100-647 provided that: "The amendment

made by subsection (a) [amending this section] shall take effect on

the date of the enactment of this Act [Nov. 10, 1988]."

EFFECTIVE DATE OF 1978 AMENDMENTS

Amendment by Pub. L. 95-618 applicable with respect to 1980 and

later model year automobiles, see section 201(g) of Pub. L. 95-618,

set out as an Effective Date note under section 4064 of this title.

Amendment by Pub. L. 95-502 effective Oct. 1, 1980, see section

202(d) of Pub. L. 95-502, set out as an Effective Date note under

section 4042 of this title.

Amendment by Pub. L. 95-227 applicable with respect to sales

after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as

an Effective Date note under section 4121 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1906(d) of Pub. L. 94-455, set out as a note under section 6013 of

this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 effective July 1, 1970, see section

211(a) of Pub. L. 91-258, set out as a note under section 4041 of

this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4222 of this title.

-End-

-CITE-

26 USC [Secs. 4294, 4295 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 33 - FACILITIES AND SERVICES

Subchapter E - Special Provisions Applicable to Services and

Facilities Taxes

-HEAD-

[Secs. 4294, 4295. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]

-MISC1-

Section 4294, added Pub. L. 85-859, title I, Sec. 135(a), Sept.

2, 1958, 72 Stat. 1292; amended Pub. L. 86-344, Sec. 2(d), Sept.

21, 1959, 73 Stat. 618; Pub. L. 91-72, title I, Sec. 101(j)(28),

Dec. 30, 1969, 83 Stat. 529; Pub. L. 91-258, title II, Sec.

205(a)(4), May 21, 1970, 84 Stat. 241, provided an exemption from

tax for services and facilities furnished to a nonprofit

educational organization and defined "nonprofit educational

organization".

Section 4295, act Aug. 16, 1954, ch. 736, 68A Stat. 511, Sec.

4295, formerly Sec. 4294, renumbered Sept. 2, 1958, Pub. L. 85-859,

title I, Sec. 135(a), 72 Stat. 1292, related to a cross reference

to general administrative provisions.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-