1290
PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
"SEC. 4252. DEFINITIONS. " (a) GENERAL TELEPHONE SERVICE.—For purjjoses of this subchapter, the term 'general telephone service' means any telephone or radio telephone service furnished in connection vs^ith any fixed or mobile telephone or radio telephone station which may be connected (directly or indirectly) to an exchange operated by a person engaged in the business of furnishing communication service, if by means of such connection communication may be established with any other fixed or mobile telephone or radio telephone station. Without limiting the preceding sentence, any service described therein shall be treated as including the use of— "(1) any private branch exchange (and any fixed or mobile telephone or radio telephone station connected, directly or indirectly, with such an exchange), and " (2) any tie line or extension line. The term 'general telephone service' does not include any service which is toll telephone service or wire and equipment service. "(b) TOLL TELEPHONE SERVICE.—For purposes of this subchapter, the term 'toll telephone service' means a telephone or radio telephone message or conversation for which (1) there is a toll charge, and (2) the charge is paid within the United States. "(c) TELEGRAPH SERVICE.—For purposes of this subchapter, the term 'telegraph service' means a telegram, cable, or radio dispatch or message for which the charge is paid within the United States. " (d) TELETYPEWRITER EXCHANGE SERVICE.—For purposes of this subchapter, the term 'teletypewriter exchange service' means any service where a teletypewriter (or similar device) may be connected (directly or indirectly) to an exchange operated by a person engaged in the business of furnishing communication service, if by means of such connection communication may be established with any other teletypewriter (or similar device). "(e) W I R E MILEAGE SERVICE.—For purposes of this subchapter, the term 'wire mileage service' means— "(1) any telephone or radio telephone service, and "(2) any other wire or radio circuit service, not included in any other subsection of this section; except that such term does not include service used exclusively in furnishing wire and equipment service. "(f) W I R E AND EQUIPMENT SERVICE.—For purposes of this subchapter, the term 'wire and equipment service' includes stock quotation and information services, burglar alarm or fire alarm service, and all other similar services (whether or not oral transmission is involved). Such term does not include teletypewriter exchange service. "SEC. 4253. EXEMPTIONS. " (a) CERTAIN COIN-OPERATED SERVICE.—Services paid for by inserting coins in coin-operated telephones available tq the public shall not be subject to the tax imposed by section 4251 with respect to general telephone service, or with respect to toll telephone service or telegraph service if the charge for such toll telephone service or telegraph service is less than 25 cents; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee 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 general 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
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