Page:United States Statutes at Large Volume 72 Part 1.djvu/1333

 72 S T A T. ]

PUBLIC LAW 86-859-SEPT. 2, 1968

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 is billed in writing to such person. "(c) CERTAIN 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 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 toll telephone service, telegraph service, or teletypewriter exchange service, notwithstanding the lines or stations of one or more persons are used in furnishing such service. "(f) SPECIAL W I R E SERVICE I N COMPANY BUSINESS.—No tax shall be imposed under section 4251 on the amount paid for so much of any wire mileage service or wire and equipment service as is used in the conduct, by a common carrier or a telephone or telegraph company or radio broadcasting station or network, 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)

TERMINAL FACILITIES IN CASE OF W I R E MILEAGE SERVICE.—No

tax shall be imposed under section 4251 on so much of any amount paid for wire mileage service as is paid for, and properly attributable to, the use of any sending or receiving set or device which is station terminal equipment. "(i) CERTAIN INTERIOR COMMUNICATION SYSTEMS.—No tax shall be imposed under section 4251 on any amount paid for wire mileage service or wire and equipment service, if such service is rendered through the use of an interior communication system. For purposes of the preceding sentence, the term 'interior communication system' means any system— "(1) no part of which is situated off the premises of the subscriber, and which may not be connected (directly or indirectly) with any communication system any part of which is situated off the premises of the subscriber, or " (2) which is situated exclusively in a vehicle of the subscriber. "SEC. 4254. COMPUTATION OF TAX. " (a) GENERAL RULE.—If a bill is rendered the taxpayer for general telephone service, toll telephone service, or telegraph 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.

1291

26 USC 112,

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