Legislación
US (United States) Code Title 26. Subtitle D. Miscellaneous Excise Taxes. Chapter 33: Facilities and services
-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[A. Repealed.]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[D. Repealed.]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26 USC [Subchapter A - Repealed] 01/06/03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-
Descargar
| Enviado por: | El remitente no desea revelar su nombre |
| Idioma: | inglés |
| País: | Estados Unidos |
Todos los derechos reservados.