Page:United States Statutes at Large Volume 55 Part 1.djvu/739

 PUBLIC LAWS-CH. 412-SEPT. 20 ,1941 SEC. 548. TELEPHONE. TELEGRAPH, ETC. 53 Stat. 42 2 . Sections 3465 and 3466 of the Internal Revenue Code are amended 26 U. C.§§ 3465, 3466. to read as follows: "SEC. 3465. IMPOSITION AND RATE OF TAX. "(a) There shall be imposed: "(1) (A) In the case of each telephone or radio telephone message or conversation which originates within the United States, for which the charge is more than 24 cents, a tax of 5 cents for each 50 cents, or fraction thereof, of the charge. "(B) In the case of each telegraph, cable, or radio dispatch or message which originates within the United States, a tax of 10 per centum of the amount of the charge. Only one payment of a tax imposed by subparagraph (A) or (B) shall be required notwithstanding the lines or stations of one or more persons are used in the transmission of such dispatch, message, or conversation. Post, p. 715. "(2) (A) A tax equivalent to 10 per centum of the amount paid for leased wire, teletypewriter, or talking circuit special service. "(B) A tax equivalent to 5 per centum of the amount paid for any wire and equipment service (including stock quotation and information services, burglar alarm or fire alarm service, and all other similar services, but not including service described in subparagraph (A)). The tax shall apply under this paragraph whether or not the wires or services are within a local exchange area. Post, p. 715. "(3) A tax equivalent to 6 per centum of the amount paid by subscribers for local telephone service and for any other telephone service in respect of which a tax is not payable under paragraph (1) or (2). Amounts paid for the installation of instruments, wires, poles, switchboards, apparatus, and equip- ment shall not be considered amounts paid for service. Service paid for by inserting coins in coin-operated telephones shall not be subject to the tax imposed by this paragraph. "(b) This section shall not apply to the amount paid for so much of the service described in paragraph (2) of subsection (a) as is utilized in the conduct, by a common earner or telephone or telegraph company or a radio broadcasting station or network, of its business as such. "SEC. 3466. EXEMPTION FROM TAX. Supra. "(a) No tax shall be imposed under section 3465 upon any pay- ment received for services or facilities furnished to the United States or to any State or Territory, or political subdivision thereof, or the District of Columbia. Supra. "(b) No tax shall be imposed under section 3465 (a) (1) and (2) upon any payment received from any person for services or facilities utilized 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 services or facilities is billed in writing to such person. Section 3465 (a) (3) shall not be construed as imposing a tax on services and facilities described in section 3465 (a) (1) or (2) which are exempt from tax under this subsection. [55 STAT.

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