District of Columbia § 47-2014 Assumption or refund of tax by vendor unlawful; penalties.

District of Columbia Statutes

§ 47-2014 — Assumption or refund of tax by vendor unlawful; penalties.

District of Columbia § 47-2014

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 20Gross Sales Tax.

This text of District of Columbia § 47-2014 (Assumption or refund of tax by vendor unlawful; penalties.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-2014 (2026).

Text

It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for not more than 6 months, or both, for each offense.

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It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for not more than 6 months, or both, for each offense.

Legislative History

May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(i), 60 DCR 2064