1111. SALES AND USE TAX EXEMPTION FOR QHTCS

1111 SALES AND USE TAX EXEMPTION FOR QHTCS 1111.1 Sales tax exemptions for sales by Qualified High Technology Companies under D.C. Official Code § 47-2001(n)(2)(G) are repealed effective October 1, 2019. 1111.2 Sales tax exemptions for sales to Qualified High Technology Companies under D.C. Official Code § 47-2005(31) are repealed effective October 1, 2019. 1111.3 All QHTC Exempt Purchases Certificates, regardless of the expiration date on the QHTC Exempt Purchases Certificate, are terminated as of October 1, 2019. SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002); as amended by Final Rulemaking published at 67 DCR 4772 (May 1, 2020). District of Columbia Municipal Regulations Taxation and Assessments 9 DCMR § 1111