Application of exemption.

The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.

Annotations

Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
1973 Ed., § 47-2605.1.
1981 Ed., § 47-2006.
This section is referenced in § 47-2008.

Source XML

Sourced from the DC Council Open Law Library (public domain).

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