Exemptions.
Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter. Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501.
Annotations
Sept. 20, 1989, D.C. Law 8-26, § 5, 36 DCR 4723 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533 1981 Ed., § 47-3904.
Sourced from the DC Council Open Law Library (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.