26 C.F.R. § 49.4253-4 Exemption for servicemen in combat zone.
Title 26 - Internal Revenue
(a) In general. The exemption provided by section 4253(d) is applicable to any payment received for any telephone or radio telephone message or call which originates within a combat zone, as defined in section 112, from a member of the Armed Forces of the United States performing service in such combat zone, if a properly executed certificate of exemption substantially in the form shown in paragraph (c) of this section is furnished to the person receiving such payment. (b) Service in combat zone. Service is performed in a combat zone only if it is performed in an area which the President of the United States has designated by Executive order, for the purpose of section 112, as an area in which Armed Forces of the United States are or have engaged in combat, and only if it is performed on or after the date designated by the President by Executive order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive order as the date of the termination of combatant activities in such zone. (c) Exemption certificate. (1) The exemption certificate shall be in substantially the following form:
Exemption Certificate (Overseas Telephone Calls) I certify that the toll charges of $_____ are for telephone or radio telephone messages originating at _____________ a member of the Armed Forces of the United States performing service in such combat zone; that the transmission facilities were furnished by __________ (Name of carrier); and that the charges are exempt from tax under section 4253(d) of the Internal Revenue Code. Note: Penalty for fraudulent use, $10,000 or imprisonment or both. (2) See §49.4253–11 for further provisions relating to exemption certificates.
Title 26: Internal Revenue
PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart C—Communications
§ 49.4253-4 Exemption for servicemen in combat zone.
