Page:United States Statutes at Large Volume 56 Part 1.djvu/1004

 PUBLIC LAWS-CH. 619-OCT. 21, 1942 shall be required notwithstanding the lines or stations of one or more persons are used in the transmission of such dispatch, mes- sage, or conversation. "(2) LEASED WIRES, ETC.- "(A) A tax equivalent to 15 per centum of the amount paid for leased wire, teletypewriter, or talking circuit special service, but not including an amount paid for leased wire, teletypewriter, or talking circuit special service used exclu- sively in rendering a service taxable under subparagraph (B). "(B) A tax equivalent to 5 per centum of the amount paid for any wire and equipment service (including stock quota- tion 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. "(3) LOCAL TELEPHONE SERVICE.-A tax equivalent to 10 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 equipment shall not be considered amounts paid for service. Service paid for by inserting coins in coin-operated telephones available to the public shall not be subject to the tax imposed by this paragraph, 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) 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 carrier or telephone or telegraph company or a radio broadcasting station or network, of its business as such." (b) EFFEcTIVE DATE OF AMENDMENTS.- Ante p.975. (1) The amendments to section 3465 (a) (1) made by subsec- tion (a) shall be applicable only with respect to the period begin- ning with the effective date of this title. (2) The amendments to section 3465 (a) (2) and (3) made by subsection (a) shall apply only to amounts paid pursuant to bills rendered after the effective date of this title for service for which no previous bill was rendered. Where bills rendered after the effective date of this title include charges for services pre- viously rendered, the amendments shall not apply to such service as was rendered more than two months before the effective date of this title, and the provisions of section 3465 in effect at the time such prior service was rendered shall be applicable to the amounts paid for such service. SEC. 607. PHOTOGRAPHIC APPARATUS. ? 7su55pp I Section 3406 (a) (4) isamended to readasfollows: 26 U.S. C ., Supp. I, Section 3406 (a) (4) is amended to read as follows: 3406 (a)(4). "(4) PHOTOGRAPHICAPPPARATS. -- -Cameras (except cameras weighing more than four pounds exclusive of lens and acces- sories) and lenses, photographic apparatus and equipment, and any apparatus or-equipment designed especially for use in the taking of photographs or motion pictures or in developing, print- ing, or enarging photographs or motion pictures, 25 per centum; unexposed photographic films (including motion picture films but not including X-ray film), photographic plates and sensitized paper, 15 per centum." [56 STAT.

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