### Question
How does the law define applicable percentage?


### Answer
Under *26 U.S.C. § 4251*, **applicable percentage** is defined as:

> 3 percent

#### Citation:
  - *26 U.S.C. § 4251*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter B-Communications**

