District of Columbia § 47-2203 Collection of tax by vendor.

District of Columbia Statutes

§ 47-2203 — Collection of tax by vendor.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 22 Compensating-Use Tax.

Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of §§ 47-2003 , 47-2004 , 47-2009 , and 47-2010 are hereby incorporated in and made applicable to this chapter.

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Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of §§ 47-2003 , 47-2004 , 47-2009 , and 47-2010 are hereby incorporated in and made applicable to this chapter.

District of Columbia § 47-2203 (Collection of tax by vendor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

May 27, 1949, 63 Stat. 126, ch. 146, title II, § 213; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575