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

District of Columbia Statutes

§ 47-2203 — Collection of tax by vendor.

District of Columbia § 47-2203

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

Ch. 22Compensating-Use Tax.

This text of District of Columbia § 47-2203 (Collection of tax by vendor.) 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 § 47-2203 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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