Pub. L. 90-450, tit. III, sec. 303

Pub. L. 90-450, tit. III, sec. 303

EnactedYear: 1968Length: 98 wordsOfficial source
Sec. 303. Section 114(b) (2) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47–2601, par. 14(b)(2)) is amended to read as follows: “(2) (A) Sales of transportation and communication services other than sales of local telephone service. “(B) Sales of local telephone service rendered by means of a coin-operated telephone available to the public; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax impend on local telephone service by this title.”
Pub. L. 90-450, tit. III, sec. 303 | Justis AI