### Question
How is the term applicable percentage defined?


### Answer
The term **applicable percentage** is defined in *26 U.S.C. § 4251* as the following:

> 3 percent

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

