Page:United States Statutes at Large Volume 68A.djvu/544

 504

INTERNAL REVENUE CODE OF 1954

(e) W I R E AND EQUIPMENT SERVICE.—As used in section 4251 the term "wire and equipment service" shall include stock quotation and information services, burglar alarm or fire alarm service, and all other similar services, b u t not including service described in subsection (d) of this section. The tax imposed by section 4251 with respect to wire and equipment service shall apply whether or not the wires or services are within a local exchange area. SEC. 4253. EXEMPTIONS. (a) CERTAIN COIN-OPERATED SERVICE.—Services

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, 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) N E W S SERVICES.—No tax shall be imposed under section 4251,

except with respect to local telephone service, 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. (c) CERTAIN ORGANIZATIONS.—No tax shall be imposed under section 4251 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. (d) SERVICEMEN IN COMBAT Z O N E. — N o tax shall be imposed under section 4251 with respect to long distance telephone service upon any payment received for any telephone or radio telephone message 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 or his delegate may by regulations prescribe, is furnished to the person receiving such payment. (e) FOR ITEMS OTHERWISE TAXED.—Only one payment of tax under section 4251 shall be required with respect to the tax on long distance telephone service or telegraph service notwithstanding the lines or stations of one or more persons are used in the transmission of such dispatch, message or conversation. (f) SPECIAL W I R E SERVICE IN COMPANY B U S I N E S S. — N o tax shall be imposed under section 4251 on the amount paid for so much of the service described in sections 4252(d) and (e) as is utilized in the conduct, by a common carrier or a telephone or telegraph company or radio broadcasting station or network, of its business as such. SEC. 4254. COMPUTATION OF TAX.

(a) IN GENERAL.—If a bill is rendered the taxpayer for telephone services or telegraph services with respect to which a tax is imposed by section 4251, the amount upon which the tax shall be based shall § 4252(e)

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