26 CFR 49.4253-7
§ 49.4253-7 Exemption for installation charges.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 49.4253-7, § 49.4253-7 Exemption for installation charges, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113643
- Permanent ID
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Full text
(a) In general. The taxes imposed by section 4251 do not apply to any amount paid as is properly attributable to the installation of any instrument, wire, pole, switchboard, apparatus, or equipment.
(b) Maintenance charges subject to tax. The exemption provided by section 4253(g) and paragraph (a) of this section is applicable only to amounts paid for installation. Amounts paid for the repair or replacement of instruments, wires, poles, switchboards, apparatus, or equipment, incidental to ordinary maintenance, are subject to tax.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.