Page:United States Statutes at Large Volume 79.djvu/187

 79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1965

147

amount, the amounts paid under such ^ a r a n t e e 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 or his delegate 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 CARRIEKS 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. "SEC. 4254. COMPUTATION OF TAX.

" (a) GENERAL RULE. — I f a bill is rendered the taxpayer for local telephone service or toll telephone 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. " (b) W H E R E PAYMENT I s MADE FOR TOLL TELEPHONE SERVICE I N COIN-OPERATED TELEPHONES.—If the tax imposed by section 4251 with

respect to toll telephone service is paid by inserting coins in coin-

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