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Telephone Federal Excise Tax

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The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under 26 U.S.C. Â§ 4251 on amounts paid for certain "communications services." The tax was to be imposed on the person paying for the communications services (such as a customer of a telephone company) but, under 26 U.S.C. Â§ 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).

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