Gross receipts from the following sales shall be exempt from the tax imposed by this chapter:

1. (1) Sales to the United States or the District or any instrumentality thereof except sales to national banks and federal savings and loan associations;
2. (2) Sales to a state or any of its political subdivisions if such state grants a similar exemption to the District. As used in this paragraph, the term “state” means the several states, territories, and possessions of the United States;

3. (3) Sales to semipublic institutions; provided, however, that such sales shall not be exempt unless:

   1. (A) Such institution shall have first obtained a certificate from the Mayor stating that such institution is entitled to such exemption;
   2. (B) The vendor keeps a record of the sale, the name of the purchaser, the date of each separate sale, and the number of such certificate;
   3. (C) Such institution is located within the District; and
   4. (D) The property or services purchased are for use or consumption, or both, in maintaining, operating, and conducting the institution for the purpose for which it was organized or for honoring the institution or its members;
4. (4) Sales of materials and services to the printing clerks of the majority and minority rooms of the House of Representatives for use in the operation of such rooms, and sales of materials and services made by such clerks in connection with the operation of such rooms;

5. (5)

   1. (A) Sales of personal property purchased by a utility or a public-service company for use or consumption in furnishing a service or commodity, if the charges from furnishing the service or commodity are subject to a gross receipts tax or a mileage tax in force in the District for the period of time covered by a return required to be filed by the provisions of this chapter. If the personal property purchased is used both to produce receipts or charges subject to a gross receipts tax or a mileage tax and receipts or charges not subject to a gross receipts tax or a mileage tax, then this sales tax exemption shall be allocated in accordance with rules issued by the Mayor.
   2. (B) Beginning on October 1, 1994, sales of personal property purchased by a toll telecommunication company, as defined in § 47-3901(10) [now § 47-3901(14)], irrespective of whether the property is used or consumed in furnishing a service, the charges from which are subject to the gross receipts tax imposed by § 47-2501(b), or Chapter 39 of this title. For the purposes of this subsection, the term “personal property” shall not include office equipment or office furniture.
   3. (C) Beginning on May 1, 1997, sales of personal property purchased by a wireless telecommunication company, as defined in § 47-3901(12) [now (16)], irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title. For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture;
   4. (D) Sales of personal property purchased by a digital audio radio satellite service company operating under a digital audio radio satellite license granted by the Federal Communications Commission, irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to the gross receipts tax imposed by § 47-2501.01;
6. (6) Repealed;

7. (7)

   1. (A) Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail;
   2. (B) For the first 5 events during a calendar year, sales at a charity auction or other fundraising activity by a nonprofit teaching hospital;
8. (8) Sales of food or drink, beverages, and other goods made to any person for use in the operation of the majority and minority cloakrooms of the House of Representatives and sales of such food or drink, beverages, and other goods made by such person in connection with the operation of such cloakrooms;
9. (9) Sales of food or drink or beverages of any nature if made in any car composing a part of any train or in any aircraft or boat operating within the District in the course of commerce between the District and a state;
10. (10) Sales of goods made pursuant to bona fide contracts entered into before May 27, 1949; provided, that there is a contract in writing signed by the purchaser and vendor which imposes an unconditional liability on the part of the purchaser to buy the goods covered thereby at a fixed price and without escalator clause, and an unconditional liability on the part of the vendor to deliver a definite quantity of such goods at the contract price;
11. (11) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in manufacturing, assembling, processing, or refining of tangible personal property for sale or resale;

12. (11A)

    1. (A) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in a restaurant.
    2. (B) For the purposes of this paragraph, the term “restaurant” means a retail establishment that is licensed by the District of Columbia, a separately metered or sub-metered facility, and in the principal business of preparing and serving food to the public. The term “restaurant” shall include a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels. The term “restaurant” does not include beverage counters, including coffee shops and juice bars.
13. (12) Repealed;
14. (13) Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;
15. (14) Sales of medicines, pharmaceuticals, and drugs whether or not made on prescriptions of duly licensed physicians and surgeons and general and special practitioners of the healing art;

16. (15)

    1. (A) Sales of bone screws, bone pins, pacemakers, and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein, or limb and which remain or dissolve in the body; orthopedic devices designed to be worn on the person of the user as a brace, support, or correction for the body structure, except orthopedic shoes and supportive devices for the foot unless they are required for the correction of a physical deformity; artificial human eyes and their replacement parts; artificial limbs for human beings and their replacement parts; artificial hearing devices for human beings and their replacement parts; mammary prostheses; any appliance and related supplies necessary as a result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste; sales of false teeth by a dentist and the materials used directly by a dentist in the restoration or preservation of teeth; sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist, or optometrist; provided, that such items are for the personal use of the owner or purchaser; and
    2. (B) Sales of wheelchairs, crutches, canes, quad canes, walkers, hospital beds, bedside commodes, patient lifts, urinals, respirators, oxygen tents, kits and inhalers; hemodialysis devices, transcutaneous nerve stimulators; and sales of any other device, apparatus, or equipment used to replace or substitute for any part of the human body, or used to assist the ill or people with disabilities in saving or prolonging life, or used to alleviate pain and suffering; provided, that such device, apparatus, or equipment is sold to an individual for the personal use of that individual and pursuant to written prescriptions or orders of duly licensed physicians and surgeons and general and special practitioners of the healing art;
17. (16) Sales of material to be incorporated permanently in any war memorial authorized by Congress to be erected on public grounds of the United States;
18. (17) Repealed;
19. (18) Food or drink described in § 47-2001(n)(1)(A), which is delivered and sold without profit by a nonprofit volunteer organization to persons who are confined to their homes due to age, illness, disability, or infirmity; provided that such sales shall not be exempt unless such organization has received a certificate of exemption from the District as a semipublic institution;
20. (19) Sales of food or drink as described in subsection (n)(1)(A) of § 47-2001 made by a residence for senior citizens to the residents and employees of such facility and to the bona fide guests of such residents; provided, that the facility does not also make such sales to the general public. As used in this paragraph, the term “residence for senior citizens” means any facility which rents or offers for rent rooms or dwelling units exclusively to persons who are 60 years of age or older or who are blind or have another disability; provided, that at least 80% of the residents of such facility must be 60 years of age or older;
21. (20) Sales of motor-vehicle fuels upon the sale of which a tax is imposed by Chapter 23 of this title, as amended or as may be hereafter amended;
22. (21) Sales of vessels which are subject to the provisions of Article 29 of the Police Regulations;
23. (22) Sales to an organization exempt under 26 U.S.C. § 501(c)(4) when the organization’s membership is limited to a state, territory, or possession of the United States or any political subdivision of a state, territory, or possession;
24. (23) Sales of “eligible foods,” as defined in 7 CFR 271.2 pursuant to the federal Food Stamp Act of 1977 (7 U.S.C. § 2011 et seq.) (“Stamp Act”), and purchased with food stamps issued pursuant to the Stamp Act;

25. (24)

    1. (A) Sales of residential public utility services and commodities by a gas, electric, or telephone company, sales of residential heating oil or related services by any person, sales of residential natural or artificial gas by any person, or sales of residential electricity by an electric supplier; and
    2. (B) Sales of residential local exchange service or exchange access as defined in § 47-3901(14) [see Editor’s note].
26. (25) Sales of tickets sold for the 1994 World Cup Soccer Games;
27. (26) Sales of residential cable television service and commodities by a cable television company;

28. (27) Sales of the following:

    1. (A) Printing services, if purchased by a publisher to print a newspaper that is to be distributed free of charge in the District;
    2. (B) Tangible personal property purchased by a publisher that prints its own newspaper, if the property is incorporated by the publisher as a material or part of a newspaper that is distributed free of charge in the District; and
    3. (C) Wrapping, packing and packaging supplies, if purchased by a publisher to further the distribution of a newspaper that is distributed free of charge in the District;
29. (28) Sales of building materials related to the development of a qualified supermarket, as defined under § 47-3801;
30. (29) Beginning on May 1, 1997, 2-way land mobile radio used for taxicabs fare dispatch and for communication between taxicab drivers and their base;

31. (30)

    1. (A) Gross receipts from sales of tangible personal property to be incorporated or consumed in the course of construction of the Gallery Place Project;

    2. (B) For the purposes of this paragraph, “Gallery Place Project” means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878, the portion of the public alley that reverted to former Lot 820, (which is currently known as Lot 866) and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of:

       1. (i) An approximately 60,000-square-foot multiplex cinema;
       2. (ii) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;
       3. (iii) A market-rate housing complex consisting of approximately 170 residential units;
       4. (iv) A parking garage containing approximately 850 parking spaces; and
       5. (v) Other ancillary improvements; and
    3. (C) The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001, (D.C. Law 13-241; 48 DCR 610) [D.C. Code § 2-1217.31(b)], and §§ 47-902(17), 45-922(24) [§ 42-1102(24) (2001 Ed.)], and 47-1002(26), shall not exceed, in the aggregate, $7 million;
32. (31) [Repealed].
33. (32) Repealed;
34. (32A) Repealed.
35. (33) Sales of material or equipment used in the construction, and of 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.

36. (34)

    1. (A) Sales of tangible personal property to be incorporated in or consumed in the course of the initial development, construction, equipping, and furnishing of the Mandarin Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
    2. (B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C Code § 2-1217.32(b)], and §§ 42-1102(25), 47-902(19), and 47-1002(27), shall not exceed, in the aggregate, $4 million.

    3. (C) For purposes of this paragraph, the term:

       1. (i) “Development Sponsor” means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns.
       2. (ii) “Mandarin Oriental Hotel Project” means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars.
       3. (iii) “Mandarin TIF Bonds” means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83).
    4. (D) This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds;
37. (35) Sales by the United States or the District, as fixed by regulation;
38. (36) Fees retained by a retail establishment under [§ 8-102.03(b)(1)];
39. (37) [Repealed].

40. (38)

    1. (A) Sales of feminine hygiene products;
    2. (B) For the purposes of this paragraph, the term "feminine hygiene product" means a sanitary napkin, sanitary towel, tampon, menstrual cup, or sanitary pad;

41. (39)

    1. (A) Sales of diapers;
    2. (B) For the purposes of this paragraph, the term "diaper" means an absorbent incontinence product that is washable or disposable and worn by a person, regardless of age or sex, who cannot control bladder or bowel movements;
42. (40) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)];
43. (41) Not Funded; and

44. (42)

    1. (A) Sales of Personal Seat Licenses at the Stadium for the term of the lease between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC, for the Stadium.

    2. (B) For the purposes of this paragraph, the term:

       1. (i) "Personal Seat License" means a license, location right, or other similar instrument for seats in the Stadium issued to a person for the right to purchase season tickets to games and tickets to other events at the Stadium.
       2. (ii) "Stadium" shall have the same meaning as set forth in § 47-2002.08(a)(2).

Editor's Notes

Applicability of D.C. Law 20-223: Section 301(a) of D.C. Law 20-223 provided (1) that § 101 of the act shall apply for the tax year in which its fiscal effect has been included in an approved budget and financial plan; (2) that the Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification; and (3) that the Budget Director shall cause the notice of the certification to be published in the District of Columbia Register and that the date of publication of the notice of the certification shall not affect the applicability of § 101.

Section 18 of D.C. Law 20-61 provided that the act shall apply as of October 1, 2013.

Applicability of D.C. Law 20-117: Section 15(b) of D.C. Law 20-117 provided that § 15(a) of the act, which amended (11), shall apply as of August 1, 2013.

Applicability of D.C. Law 20-61: Section 7363 of D.C. Law 20-61 provided that § 7362 of the act shall apply as of August 1, 2013.

Section 3 of D.C. Law 18-324 provided: ‘Sec. 3. Applicability. This act shall apply as of January 1, 2010.‘ The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-324 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-324, are not in effect.

Applicability of Law 18-48. Section 3 of D.C. Law 18-48 provides that “this act shall apply as of January 1, 2009.”

Applicability of Law 13-305. Section 303(c) of D.C. Law 13-305, as amended by section 36(a) of D.C. Law 14-213, provided: “Section 302(c) and (f) shall be applicable as of January 1, 1999.”

“(d) In accordance with section 5 of An Act providing a permanent form of government for the District of Columbia the Mayor shall expend up to $2 million to improve and repair the streets, sewers, alleys, sidewalks, curbs, and gutters abutting the Gallery Place Project. All assessments upon abutting property for the cost of improvements to such streets, sewers, alleys, sidewalks, curbs, and gutters, including any expenses of assessment, shall be waived.”

“(c) The amount of all taxes, fees, and deposits exempt, abated, or waived under subsection (b) of this section, section 302(24) of the District of Columbia Recordation Tax Act and D.C. Code 47-902(17), 47-1002(26), and 47-2005(32), shall not exceed, in the aggregate, $7 million.

“(b) All fees to be paid, and any deposits to be made, by or on behalf of the Development Sponsor in connection with the Gallery Place Project under the eighth unnumbered paragraph of the General Expenses title of An Act Making Appropriations to provide for the expense of the Government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes are hereby waived.

“(E) Other ancillary improvements.

“(D) A parking garage containing approximately 850 parking spaces; and

“(C) A market-rate housing complex consisting of approximately 170 residential units;

“(B) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;

“(A) An approximately 60,000-square-foot multiplex cinema;

“(2) ‘Gallery Place Project’ means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878; the portion of the public alley that reverted to former Lot 820 (which is currently known as Lot 866), and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194, Act of 1999, effective October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of:

“(1) ‘Development Sponsor’ means Gallery Place Holdings LLC, a Delaware limited liability company, and its successors and assigns.

“(a) For the purposes of this section, the term:

“Tax and fee abatements Gallery Place Project .

Section 2 of D.C. Law 13-241, as amended by section 40 of D.C. Law 14-213, provided:

Section 4(c) of D.C. Law 12-100 provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied.

Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act.

The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-324 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-324, are not in effect.

Section 3 of D.C. Law 18-324 provided: “Sec. 3. Applicability. This act shall apply as of January 1, 2010.”

Section 3 of D.C. Law 18-48 provided that this act shall apply as of January 1, 2009.

Short Title

Section 7361 of D.C. Law 20-61 provided that Subtitle II of Title VII of the act may be cited as the “Sales Tax on Restaurant Utilities Clarification Act of 2013”.

Short title: Section 7040 of D.C. Law 18-111 provided that subtitle B of title VII of the act may be cited as the ‘Sale Tax Applicability Act of 2009‘.

Short title of subtitle Q of title I of Law 15-205: Section 1181 of D.C. Law 15-205 provided that subtitle Q of title I of the act may be cited as Sales Tax Holiday Act of 2004.

References in Text

Title III of the District of Columbia Revenue Act of 1949, referred to in paragraph (13) of this section, 63 Stat. 128, ch. 146, approved May 27, 1949.

Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (34)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102.

History

May 27, 1949, 63 Stat. 115, ch. 146, title I, § 128

May 18, 1954, 68 Stat. 118, ch. 218, title XIII, § 1305

Mar. 31, 1956, 70 Stat. 81, ch. 154, title II, § 204

July 3, 1957, 71 Stat. 276, Pub. L. 85-82, § 1

Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title III, § 302

Aug. 2, 1968, 82 Stat. 614, Pub. L. 90-450, title III, § 305(a)

Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, § 106

Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(b)

Oct. 21, 1975, D.C. Law 1-23, title III, § 301(9), (10), 22 DCR 2101

June 15, 1976, D.C. Law 1-70, title IV, § 403, 23 DCR 540

Apr. 6, 1977, D.C. Law 1-101, § 2, 23 DCR 8731

Mar. 3, 1979, D.C. Law 2-145, § 2, 25 DCR 6983

Sept. 13, 1980, D.C. Law 3-92, § 201(c), 27 DCR 3390

Mar. 4, 1981, D.C. Law 3-128, § 12, 28 DCR 246

July 24, 1982, D.C. Law 4-131, §§ 205, 503, 29 DCR 2418

Aug. 14, 1982, D.C. Law 4-133, § 2, 29 DCR 2745

Mar. 14, 1984, D.C. Law 5-58, § 3, 30 DCR 6293

Feb. 28, 1987, D.C. Law 6-207, § 2, 34 DCR 677

Sept. 22, 1987, D.C. Law 7-24, § 2, 34 DCR 4515

Oct. 1, 1987, D.C. Law 7-25, § 4, 34 DCR 5068

Sept. 20, 1989, D.C. Law 8-26, § 20, 36 DCR 4723

Mar. 11, 1992, D.C. Law 9-71, § 2, 39 DCR 19

Sept. 10, 1992, D.C. Law 9-145, § 107(c), 39 DCR 4895

Sept. 30, 1993, D.C. Law 10-25, § 111(i), 40 DCR 5489

Apr. 30, 1994, D.C. Law 10-115, § 203(b), 41 DCR 1216

June 14, 1994, D.C. Law 10-128, § 104(c), 41 DCR 2096

Sept. 26, 1995, D.C. Law 11-52, § 113, 42 DCR 3684

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Apr. 30, 1998, D.C. Law 12-99, § 2(a), 45 DCR 1524

Apr. 30, 1998, D.C. Law 12-100, § 2(c), 45 DCR 1533

Oct. 14, 1999, D.C. Law 13-49, § 8(a), 46 DCR 5153

Apr. 5, 2000, D.C. Law 13-75, § 2(b), 46 DCR 10425

July 18, 2000, D.C. Law 13-148, § 2(b), 47 DCR 4636

Oct. 4, 2000, D.C. Law 13-166,§ 3(c), 47 DCR 5821

Oct. 19, 2000, D.C. Law 13-172, § 2302(a), 47 DCR 6308

Apr. 3, 2001, D.C. Law 13-241, § 4(c), 48 DCR 610

Apr. 3, 2001, D.C. Law 13-256, § 402(b), 48 DCR 730

June 9, 2001, D.C. Law 13-306, § 2, 48 DCR 569

June 9, 2001, D.C. Law 13-305, § 202(g), 302(c), 48 DCR 334

June 19, 2001, D.C. Law 13-313, § 16(b), 48 DCR 1873

Oct. 26, 2001, D.C. Law 14-42, §§ 12, 14, 48 DCR 7612

June 25, 2002, D.C. Law 14-157, § 2(b), 49 DCR 4279

Oct. 19, 2002, D.C. Law 14-213, §§ 38, 39, 49 DCR 8140

Mar. 25, 2003, D.C. Law 14-232, § 4(c), 49 DCR 9764

Apr. 4, 2003, D.C. Law 14-282, § 11(ss), 50 DCR 896

Mar. 13, 2004, D.C. Law 15-105, §§ 12(e), 26(d), 85(b), 51 DCR 881

Dec. 7, 2004, D.C. Law 15-205, § 1182, 51 DCR 8441

Apr. 5, 2005, D.C. Law 15-277, § 2, 52 DCR 833

Apr. 24, 2007, D.C. Law 16-305, § 73(f), 53 DCR 6198

Sept. 23, 2009, D.C. Law 18-48, § 2(a)(2), 56 DCR 5482

Sept. 23, 2009, D.C. Law 18-55, § 9(a)(5), 56 DCR 5703

Mar. 3, 2010, D.C. Law 18-111, § 7041, 57 DCR 181

Mar. 12, 2011, D.C. Law 18-324, § 2, 58 DCR 3

Dec. 24, 2013, D.C. Law 20-61, § 7362, 60 DCR 12472

June 26, 2014, D.C. Law 20-117, § 15(a), 61 DCR 2032

Mar. 11, 2015, D.C. Law 20-223, § 101, 62 DCR 227

Feb. 18, 2017, D.C. Law 21-201, § 2

July 11, 2017, D.C. Law 22-5, § 3(c)

Sept. 11, 2019, D.C. Law 23-16, § 7212(b)(2)

Nov. 13, 2021, D.C. Law 24-45, § 7163

Dec. 17, 2024, D.C. Law 25-237, § 2(b)

Nov. 21, 2025, D.C. Law 26-54, § 18(c)

New Implementing Regulations

New implementing regulations: The “District of Columbia Boat Titling Act of 1983” (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provided that the tax imposed by § 4-b(2) of Article 29 of the Police Regulations of the District of Columbia is in lieu of collecting any tax which may have been due under § 47-2001 et seq. as result of a sale.

Effective Dates

Section 5 of Law 14-232 provided that this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan.

Section 3(b) of D.C. Law 4-133 provided that revised § 47-2005(15) shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982.

Emergency Legislation

For temporary (90 days) amendment of this section, see §§ 7362 and 7363 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

For temporary (90 days) amendment of this section, see §§ 7362 and 7363 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 5 of the Fiscal Year 2014 Budget Support Technical Clarification Emergency Amendment Act of 2013 (D.C. Act 20-180, October 4, 2013, 60 DCR 14949).

For temporary (90 days) amendment of this section, see § 2 of the Processing Sales Tax Clarifying CRE of 2013 (D.C. Act 20-6, January 31, 2013, 60 DCR 2807, 20 DCSTAT 455).

For temporary amendment of section, see § 106 of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).

For temporary amendment of section, see § 3 of the Toll Telecommunication Emergency Amendment Act of 1995 (D.C. Act 11-42, April

For temporary (90 days) amendment of this section, see § 3(c) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).

For temporary (90 days) amendment of this section, see § 7051 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary (90 days) amendment of this section, see § 7051 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) repeal of applicability provision of D.C. Law 21-201, see § 7144 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

For temporary (90 days) amendment of this section, see § 7212(b)(2) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

For temporary (90 days) repeal of applicability provision of D.C. Law 21-201, see § 7144 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) amendment of this section, see § 7212(b)(2) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) amendment of this section, see § 18(c) of Robert F. Kennedy Campus Redevelopment Emergency Amendment Act of 2025 (D.C. Act 26-150, Sept. 25, 2025, 72 DCR 10584).

Temporary Legislation

For temporary (225 days) amendment of section, see § 5 of the Fiscal Year 2014 Budget Support Technical Clarification Temporary Amendment Act of 2013 (D.C. Law 20-56, December 13, 2013, 60 DCR 15165).

Section 4(b) of D.C. Law 19-218 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 19-218 amended D.C. Law 18-324, § 3, to read as follows: “Sec. 3. Applicability. ”This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.”

Section 4(a) of D.C. Law 19-98 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 19-98 amended section 3 of D.C. Law 18-324 to read as follows: “Sec. 3. Applicability. This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.”.

Section 4(b) of D.C. Law 19-2 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 19-2 amended section 3 of D.C. Law 18-324 to read as follows: “Sec. 3. Applicability. This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.”.

For temporary (225 day) amendment of section, see § 2(d) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223).

For temporary (225 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Temporary Act of 2003 (D.C. Law 15-85, March 10, 2004, law notification 51 DCR 9223).

For temporary (225 day) amendment of section, see § 2 of Back-to-School Sales Tax Holiday Temporary Amendment Act of 2002 (D.C. Law 14-209, October 19, 2002, law notification 49 DCR 10465).

For temporary (225 day) amendment of section, see § 2(c) of CareFirst Economic Assistance Temporary Act of 2002 (D.C. Law 14-246, March 25, 2003, law notification 50 DCR 2759).

For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 4(c) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).

Effect of Amendments

The 2015 amendment by D.C. Law 20-223 added (37) and made related changes.

The 2014 amendment by D.C. Law 20-117 substituted “refining of tangible personal property for sale or resale” for “refining” in (11).

The 2013 amendment by D.C. Law 20-61 rewrote (11A).

“(ii) ‘Restaurant’ means a retail establishment licensed by the District of Columbia in the principal business of preparing and serving food to the public. The term ‘restaurant’ shall include pizzerias, delicatessens, ice cream parlors, cafeterias, take-out counters, caterers, and separately-metered hotel and motel food service facilities. The term ”restaurant“ shall not include beverage counters, including coffee shops and juice bars; ”.

“(i) ‘Hotel’ means an establishment where food and lodging are regularly furnished to transients and which has at least 30 guest rooms and a dining room in the same or connected buildings.

“(B) For the purposes of this paragraph, the term:

“(11A)(A) Sales of natural or artificial gas used for manufacturing, assembling, processing, refining, or refrigeration of goods for sale or resale when used in a restaurant, including a hotel restaurant

D.C. Law 18-324 rewrote par. (11A), which formerly read:

D.C. Law 18-111 repealed par. (32A).

D.C. Law 18-55 added par. (36).

D.C. Law 18-48 added par. (11A).

D.C. Law 16-305, in par. (15)(B), substituted “or people with disabilities” for “or disabled”; in par. (18), substituted “disability” for “handicap”; and in par. (19), substituted “blind or have another disability” for “blind, disabled, or handicapped”.

D.C. Law 15-277, in par. (7), designated subpar. (A) and added subpar. (B).

D.C. Law 15-205 added par. (32A).

D.C. Law 15-105 validated previously made technical corrections; and repealed par. (32).

D.C. Law 14-282 repealed par. (12); and added par. (34) (35). Prior to repeal, par. (12) had read as follows: “(12) Sales which a state would be without power to tax under the limitations of the Constitution of the United States;”

D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (31); substituted “; and” for a period at the end of par. (32); and added par. (33) (34) .

D.C. Law 14-213 validated previously made technical corrections.

D.C. Law 14-157 added par. (33).

D.C. Law 14-42 validated previously made technical corrections in pars. (28), (29), (30), and (31).

D.C. Law 13-313, in par. (29), substituted “May 1, 1997” for “April 30, 1998”.

D.C. Law 13-306 added par. (32).

Law 13-305, in par. 3(C), deleted “, carries on its activities to a substantial extent within the District, and such activities result in substantial benefits to citizens of the District” following “within the District”; and rewrote par. (24).

D.C. Law 13-256 added par. (31).

D.C. Law 13-241 added par. (30).

D.C. Law 13-172 added par. (29).

D.C. Law 13-166, added par. (28).

“Sales of residential public utility services and commodities by a gas, electric lighting, telephone company, sales of residential heating oil by any person, or sales of residential natural or artificial gas by any person;”.

D.C. Law 13-148 rewrote subd. (24), which formerly read:

Section 3 of D.C. Law 13-75 provided: “This act shall apply as of October 1, 1999.”

D.C. Law 13-75 added par. (5)(D).

Section 8(b) of D.C. Law 13-49 provided: “This section shall apply as of June 1, 1994.”

D.C. Law 13-49, amending par. (24) struck the phrase “telephone company,” and inserting the phrase “telephone company, sales of residential heating oil or related services by any person,” in its place.

Prior Codifications

1973 Ed., § 47-2605.

1981 Ed., § 47-2005.

Section References

This section is referenced in § 2-1217.31, § 2-1217.32, § 42-1102, § 47-902, § 47-1002, § 47-2006, § 47-2007, § 47-2010, § 47-2321, § 47-2322, and § 47-3802.

Cross References

Motor fuel tax, severability, savings clauses, see § 47-2322.

Motor fuel tax, rules and regulations by Mayor, see § 47-2321.

Applicability

Applicability of D.C. Law 21-201: § 3 of D.C. Law 21-201 provided that the change made to this section by § 2 of D.C. Law 21-201 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 21-201: § 7144 of D.C. Law 23-16 repealed § 3 of D.C. Law 21-201. Therefore the amendment of this section by D.C. Law 21-201 has been implemented.

Applicability of D.C. Law 25-237: § 3 of D.C. Law 25-237 provided that the amendment to this section by § 2(b) of D.C. Law 25-237 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.