[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4253-8]

[Page 248]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C--Communications
 
Sec. 49.4253-8  Exemption for terminal facilities in case of wire mileage service.

    The taxes imposed by section 4251 do not apply to 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. In general, the term ``station terminal 
equipment'' refers to any sending or receiving set or device which is 
located at the terminals of a line or channel, and does not refer to any 
such set or device which is otherwise a part of such line or channel.