Annual edition
Subsec. (a). Pub. L. 89–44 substituted definition of "local telephone service" for definition of "general telephone service".
Source credit
Pub. L. 89–44, title III, §302, June 21, 1965, 79 Stat. 145.
Jun 28, 1962 – Jun 21, 1965
Amended · full text not held
Subsec. (e)(1), (2). Pub. L. 87–508 limited wire mileage service to service not used in the conduct of a trade or business.
Source credit
Pub. L. 87–508, §4(a), June 28, 1962, 76 Stat. 115
Sep 2, 1958 – Jun 28, 1962
Amended · full text not held
Subsec. (a). Pub. L. 85–859 substituted definition of "general telephone service" for provisions which defined "local telephone service" as any telephone service not taxable as long distance telephone service; leased wire; teletypewriter or talking circuit special service; or wire and equipment service, and provided that amounts paid for the installation of instruments, wires, poles, switchboards, apparatus, and equipment shall not be considered amounts paid for service, and that amounts paid for services and facilities which are exempted from other communication taxes by section 4253(b) should not be deemed to be within the definition of local telephone service.
Source credit
Pub. L. 85–859, title I, §133(a), Sept. 2, 1958, 72 Stat. 1290
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 503
