CHAPTER 33 — Facilities and Services

[Subchapter A — Repealed] 2 sections

• [§§ 4231 to 4234. — Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
• [§§ 4241 to 4243. — Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]

Subchapter B — Communications 4 sections

• § 4251. — Imposition of tax
• § 4252. — Definitions
• § 4253. — Exemptions
• § 4254. — Computation of tax

Subchapter C — Transportation by Air 8 sections

[Subchapter D — Repealed] 1 sections

• [§§ 4286, 4287. — Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]

Subchapter E — Special Provisions Applicable to Services and Facilities Taxes 4 sections

• § 4291. — Cases where persons receiving payment must collect tax
• [§ 4292. — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
• § 4293. — Exemption for United States and possessions
• [§§ 4294, 4295. — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]