U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 33—Facilities and ServicesTitle 26SubchapterSubchapter E—Special Provisions Applicable to Services and Facilities TaxesContents§ 4291. Cases where persons receiving payment must collect tax[§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]§ 4293. Exemption for United States and possessions[§§4294, 4295. Repealed. Pub. L. 94–455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]