1. (a) For purposes of this chapter:

   1. (1) "Retailer" means a person holding a basic business license who is engaged in retail sales.
   2. (2) "Retail sales" means the sale of any tangible personal property or service to an ultimate consumer.

Applicability

Applicability of D.C. Law 23-187: § 3 of D.C. Law 23-187 provided that the creation of this section by § 2(c) of D.C. Law 23-187 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Applicability of D.C. Law 23-187: § 3 of D.C. Law 23-187 provided that the creation of this section by § 2(c) of D.C. Law 23-187 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Section 7082 of D.C. Law 25-50 repealed section 3 of D.C. Law 23-187 removing the applicability provision impacting this section. Therefore the creation of this section by section 2(c) of Law 23-187 has been implemented.

History

Mar. 16, 2021, D.C. Law 23-187, § 2(c)