District of Columbia § 47-2206 Exemptions.

District of Columbia Statutes

§ 47-2206 — Exemptions.

District of Columbia § 47-2206

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

Ch. 22Compensating-Use Tax.

This text of District of Columbia § 47-2206 (Exemptions.) 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 § 47-2206 (2026).

Text

The tax imposed by this chapter shall not apply to the following:

(1)Sales upon which taxes are properly collected under Chapter 20 of this title ;

(2)Sales exempt from the taxes imposed under Chapter 20 of this title ;

(3)Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States;

(4)Sales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and

(5)Any sales concomitant to the transfer of rea

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The tax imposed by this chapter shall not apply to the following:

(1) Sales upon which taxes are properly collected under Chapter 20 of this title ;

(2) Sales exempt from the taxes imposed under Chapter 20 of this title ;

(3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States;

(4) Sales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and

(5) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)] .

Legislative History

May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279