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In the case of the excise taxes on telephone service, the law provided that the increased rates would end six months after the "date of termination of hostilities in the present war." The law defined the termination date as that date proclaimed by either the President or the date specified in a concurrent resolution of the two Houses of Congress, whichever is the earlier. As a result, amounts paid for time-only service are not subject to the tax imposed by §4251. [...] Collectors must continue to collect and pay over tax under §4251 on amounts paid for local only service. Federal statute can be repealed only by another statute subsequently enacted by the U. Congress.) The change was a change in the enforcement policy of the Internal Revenue Service to conform to the literal language of the statute and the court decisions interpreting the statute. Snow stated in a prepared release, "Today is a good day for American taxpayers; it marks the beginning of the end of an outdated, antiquated tax that has survived a century beyond its original purpose, and by now should have been ancient history." Snow also called on the United States Congress "to terminate the remainder of this antique tax by repealing the excise tax on local service as well."  On January 25, 2011, Rep. Individuals and other entities including non-profit organizations and businesses were able to receive a credit for the unlawfully collected tax when they filed their 2006 federal income tax returns.
In a reversal of this position, the Excise Tax Act of 1947 made no changes in the tax rate on telephone calls, but did remove the 24 cents limitation first provided for in 1942. Accordingly, the government will no longer litigate this issue [....] [emphasis added]Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. The wording of the statute itself (section 4251) was not changed or repealed. Certain persons who paid the long-distance tax on service billed after February 28, 2003, but before August 1, 2006, were eligible for the credit.
The 1968 Act continued the 10 percent tax retroactively from April 30, 1968, until December 31, 1969, with provision for its subsequent reduction and repeal by calendar year 1973.
Passage of the Tax Reform Act of 1969 the 10 percent rate was extended through calendar years 19.
Other legislation was subsequently enacted during World War II — the Revenue Act of 1942 Rates were 15 percent on local telephone calls and 25 percent (on messages which cost more than 24 cents) on long distance calls. 445 (automatic call distributing equipment); and Rev. All such requests should be directed to the collector [e.g., to the telephone company].
The Revenue Act of 1943 also provided for the increased excise tax rates to expire. These cases hold that a telephonic communication for which there is a toll charge that varies with elapsed transmission time and not distance (time-only service) is not taxable toll telephone service as defined in §4252(b)(1) of the Internal Revenue Code. In addition, collectors may repay to taxpayers the tax on nontaxable service that was billed before August 1, 2006, but are not required to repay such tax. 428, a bill "To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services"; it was referred to the House Ways and Means Committee, but was not enacted.
However, prior to repeal, the tax was extended in 1980 at a 2 percent rate until 1982 when it was scheduled to be reduced to 1 percent before repeal in 1983. In addition to increasing the rate on long distance calls, it also imposed the tax on "general" or local telephone service for the first time. Collectors should not pay over to the IRS any tax on nontaxable service that is billed after July 31, 2006.The rate of tax for local telephone service was set at 6 percent of the amount paid by subscribers while that for long distance calls was set at 5 cents for each 50 cents or fraction thereof, if the cost of the message was greater than 24 cents. [....] [T]he IRS will deny all taxpayer requests for refund of tax on nontaxable service that was billed after July 31, 2006.That Act authorized the restoration of the former 10 percent rate on these services beginning on April 1, 1966, for a two-year period (until April 1, 1968), at which time it was to be reduced to 1 percent, before repeal on January 1, 1969. The percentage difference in the excise tax, subject to a 1% or 2% maximum cap, can be applied to annual or quarterly telephone bills to determine the credit. Again in 1967, President Johnson urged postponement of scheduled reductions in telephone excise taxes as part of his tax program designed to meet the rising cost of the war and increasing domestic needs.
§ 4291, is collected from the customer by the "person receiving any payment for facilities or services" on which the tax is imposed (i.e., is collected by the telephone company, which files a quarterly Form 720 excise return and forwards the tax to the Internal Revenue Service).