View all text of Subchapter B [§ 4251 - § 4254]
§ 4251. Imposition of tax
(a) Tax imposed
(1) In general
(2) Payment of tax
(b) Definitions
For purposes of subsection (a)—
(1) Communications services
The term “communications services” means—
(A) local telephone service;
(B) toll telephone service; and
(C) teletypewriter exchange service.
(2) Applicable percentage
(c) Special rule
(d) Treatment of prepaid telephone cards
(1) In general
For purposes of this subchapter, in the case of communications services acquired by means of a prepaid telephone card—
(A) the face amount of such card shall be treated as the amount paid for such communications services, and
(B) that amount shall be treated as paid when the card is transferred by any telecommunications carrier to any person who is not such a carrier.
(2) Determination of face amount in absence of specified dollar amount
(3) Prepaid telephone card
(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1289; Pub. L. 86–75, § 5, June 30, 1959, 73 Stat. 158; Pub. L. 86–564, title II, § 202(a)(2), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(a)(2), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(a)(2), June 28, 1962, 76 Stat. 114;