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U.S. Code as of:
01/19/04
Section 4253. Exemptions
(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.
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