There is a newer version
of
this Section
2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 20 - Gross Sales Tax
§ 47–2009. Tax to be separately stated
Universal Citation: DC Code § 47–2009 (2020)
Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2009.
1973 Ed., § 47-2606.
Section ReferencesThis section is referenced in § 47-2203 and § 47-2204.
Cross ReferencesCompensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
