 With the enactment of the Internal Revenue Code of 1954, the levies imposed on both local and long-distance calls (for messages costing more than 24 cents) were reduced from 15 percent to 10 percent.The Excise Tax Technical Changes Act of 1958  made no changes in the tax rate on telephone calls, but did remove the 24 cents limitation first provided for in 1942.Both local and long-distance calling were subject to the same tax rate for the first time.