TELEPHONE EXCISE TAX MODIFIED AND MADE PERMANENT.

SEC. 11217. TELEPHONE EXCISE TAX MODIFIED AND MADE PERMANENT. (a) Tax Made Permanent.— Paragraph (2) of section 4251(b) is amended by striking “percent;” and all that follows and inserting “percent.” (b) Acceleration of Deposit Requirements.— (1) In general.— Subsection (e) of section 6302 (relating to time for deposit of taxes of airline tickets) is amended— (A) by inserting “Communications Services and” before “Airline”, and (B) by inserting “section 4251 or” before “subsection (a) or (b)”. (2) Effective date.— The amendment made by paragraph (1) shall apply to payments of taxes considered collected during semimonthly periods beginning after December 31, 1990. 104 STAT. 1388–438 (c) One-Time Filing of Telephone Excise Tax Exemption Certificates.— (1) In general.— Section 4253 is amended by adding at the end thereof the following new subsection: “(k) Filing of Exemption Certificates.— “(1) In general.— In order to claim an exemption under subsection (c), (h), (i), or (j), a person shall provide to the provider of communications services a statement (in such form and manner as the Secretary may provide) certifying that such person is entitled to such exemption. “(2) Duration of certificate.— Any statement provided under paragraph (1) shall remain in effect until— “(A) the provider of communications services has actual knowledge that the information provided in such statement is false, or “(B) such provider is notified by the Secretary that the provider of the statement is no longer entitled to an exemption described in paragraph (1). If any information provided in such statement is no longer accurate, the person providing such statement shall inform the provider of communications services within 30 days of any change of information.” (2) Effective date.— (A) In general.— The amendment made by paragraph (1) shall apply to any claim for exemption made after the date of the enactment of this Act. (B) Duration of existing certificates.— Any annual certificate of exemption effective on the date of the enactment of this Act shall remain effective until the end of the annual period.