26 USC 4253 - Exemptions

U.S Code last checked for updates: Jan 19, 2025

§ 4253.

Exemptions

(a)

Certain coin-operated service

(b)

News services

(c)

International, etc., organizations

(d)

Servicemen in combat zone

(e)

Items otherwise taxed

(f)

Common carriers and communications companies

(g)

Installation charges

(h)

Nonprofit hospitals

(i)

State and local governmental exemption

(j)

Exemption for nonprofit educational organizations

(k)

Exemption for qualified blood collector organizations

(l)

Filing of exemption certificates

(1)

In general

(2)

Duration of certificate

Any statement provided under paragraph (1) shall remain in effect until—

(A)

the provider of communications services has actual knowledge that the information provided in such statement is false, or

(B)

such provider is notified by the Secretary that the provider of the statement is no longer entitled to an exemption described in paragraph (1).

If any information provided in such statement is no longer accurate, the person providing such statement shall inform the provider of communications services within 30 days of any change of information.

(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 86–344, § 4(a), Sept. 21, 1959, 73 Stat. 619; Pub. L. 87–508, § 4(b), June 28, 1962, 76 Stat. 115; Pub. L. 89–44, title III, § 302, June 21, 1965, 79 Stat. 146; Pub. L. 89–368, title II, § 202(b), Mar. 15, 1966, 80 Stat. 66; Pub. L. 91–172, title I, § 101(j)(27), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94–455, title XIX, §§ 1904(a)(6), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1811, 1834; Pub. L. 101–508, title XI, § 11217(c)(1), Nov. 5, 1990, 104 Stat. 1388–438; Pub. L. 109–280, title XII, § 1207(c), Aug. 17, 2006, 120 Stat. 1070.)

cite as: 26 USC 4253