Number: RL30553
Title: The Federal Excise Tax on Telephone Service: A History
Authors: Louis Alan Talley, Government and Finance Division 
Abstract: This report traces the history of the federal excise tax on telephone service from 1898 to the present. The public laws/federal legislation addressing the tax are listed and summarized in Table 1 at the end of this report. The text provides the historical context for the major legislation affecting the telephone excise tax. The history shows that the tax has been intermittent. Over the last century, the tax has changed many times and in many ways.
Pages: 10
Date: June 30, 2005