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Teletypewriter exchange service is defined as access from a teletypewriter or such data station and the privilege of intercommunication with substantially all persons having teletypewriter or other such data stations; see Sec. The definitions of local telephone service (previously general telephone service), toll telephone service, and teletypewriter exchange service have been updated and modified to make it clear that it is the service as such which is being taxed and not merely the equipment being supplied. The IRS found that payments for these two services were not subject to the tax, because they were not for local telephone service, toll telephone service or teletypewriter exchange service. |
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