Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 68-92

1968-1 C.B. 488

Full Text

Rev. Rul. 68-92

A telephone company rents `cross index' directories to subscribers on an annual basis. Each of these directories is a special compilation in which all the public listings otherwise available in a local telephone directory of the customary alphabetical form are reclassified by telephone numbers and street addresses. No such `cross index' directory is furnished to the company's regular telephone customers in connection with any of the communication services referred to in section 4252(a)(1) of the Internal Revenue Code of 1954.

Held , subscription fees for the described `cross index' directories are not subject to the tax on local telephone service imposed by section 4251 of the Code.