Exemptions.
The tax imposed by this chapter shall not apply to the following: Sales upon which taxes are properly collected under Chapter 20 of this title; Sales exempt from the taxes imposed under Chapter 20 of this title; 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; and 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.
Annotations
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 Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994 ( 41 DCR 3240). D.C. Law 14-157 rewrote par. (4). D.C. Law 13-118 added par. (4). 1973 Ed., § 47-2706. 1981 Ed., § 47-2206. This section is referenced in § 47-3802.
Sourced from the DC Council Open Law Library (public domain).
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