Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.

History

May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129

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

Prior Codifications

1973 Ed., § 47-2606.

1981 Ed., § 47-2009.

Section References

This section is referenced in § 47-2203 and § 47-2204.

Cross References

Compensating-use tax, nonresident vendors, see § 47-2204.

Compensating-use tax, collection of tax by vendor, see § 47-2203.