District of Columbia · Statutes
Chapter 20. Gross Sales Tax.
43 sections
43 sections
- D.C. Code § 47-2001Definitions.
- D.C. Code § 47-2002Imposition of tax.
- D.C. Code § 47-2002.01Street vendors; minimum sales tax.
- D.C. Code § 47-2002.01aMarketplace facilitators; sales tax requirements.
- D.C. Code § 47-2002.02Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- D.C. Code § 47-2002.03Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
- D.C. Code § 47-2002.03aAdditional tax on gross receipts for transient lodgings or accommodations.
- D.C. Code § 47-2002.04Special event promoter obligations and penalties.
- D.C. Code § 47-2002.05Ballpark sales taxes.
- D.C. Code § 47-2002.06Verizon Center sales taxes.
- D.C. Code § 47-2002.07Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
- D.C. Code § 47-2002.08Football stadium additional sales taxes.
- D.C. Code § 47-2003Reimbursement of vendor for tax.
- D.C. Code § 47-2004Vendor to collect tax; credit for expenses; application.
- D.C. Code § 47-2005Exemptions.
- D.C. Code § 47-2006Application of exemption.
- D.C. Code § 47-2007Action for collection of taxes.
- D.C. Code § 47-2008Rules and regulations.
- D.C. Code § 47-2009Tax to be separately stated.
- D.C. Code § 47-2010Presumption of taxability.
- D.C. Code § 47-2011Tax a personal debt; period of limitation; liens.Repealed
- D.C. Code § 47-2012Tax a preferred claim; priority over property taxes.
- D.C. Code § 47-2013Collection of tax; liens; jeopardy assessments; distraint.Repealed
- D.C. Code § 47-2014Assumption or refund of tax by vendor unlawful; penalties.
- D.C. Code § 47-2015Monthly returns.
- D.C. Code § 47-2016Payment of tax.
- D.C. Code § 47-2017Annual returns.
- D.C. Code § 47-2018Secrecy of returns; reciprocity.
- D.C. Code § 47-2019Determination of deficiencies.
- D.C. Code § 47-2020Refunds.
- D.C. Code § 47-2021Appeals.
- D.C. Code § 47-2022Sales in bulk.Repealed
- D.C. Code § 47-2023Rules and regulations.
- D.C. Code § 47-2024Additional powers.
- D.C. Code § 47-2025Examination of records and witnesses.Repealed
- D.C. Code § 47-2026Certificate of registration.
- D.C. Code § 47-2027Certificate of Mayor; presumptions.
- D.C. Code § 47-2028Additional penalties for failure to comply with chapter.Repealed
- D.C. Code § 47-2029Assessment of and limitations on deficiencies.Repealed
- D.C. Code § 47-2030Prosecutions.Repealed
- D.C. Code § 47-2031Notices.Repealed
- D.C. Code § 47-2032Extensions of time.Repealed
- D.C. Code § 47-2033Dedication of sales tax revenue for the Public School Capital Improvement Fund.Repealed