---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part49"
level: "part"
label: "Part 49"
heading: "Facilities and Services Excise Taxes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part49"
sections_count: 49
---

# Part 49 — Facilities and Services Excise Taxes

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Contents

- [Subpart A — Introduction](/cfr/26/chI-subchD-part49-subpartA.md)
- [Subpart B — Subpart B [Reserved]](/cfr/26/chI-subchD-part49-subpartB.md)
- [Subpart C — Communications](/cfr/26/chI-subchD-part49-subpartC.md)
- [Subpart D — Transportation of Persons](/cfr/26/chI-subchD-part49-subpartD.md)
- [Subpart E — Transportation of Property](/cfr/26/chI-subchD-part49-subpartE.md)
- [Subpart F — Collection of Tax By Persons Receiving Payment](/cfr/26/chI-subchD-part49-subpartF.md)
- [Subpart G — Indoor Tanning Services](/cfr/26/chI-subchD-part49-subpartG.md)