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us-dc/statute/47/chapter-22 — Compensating-Use Tax. · Axiom

Axiom
District of Columbia
Statutes
Title 47

Compensating-Use Tax.

16 sections

Definitions.
Imposition of tax.
Collection of tax by vendor.
Nonresident vendors.
Payment of tax by purchaser.
Exemptions.
Collection of tax.
Surety bonds.
Assumption or refund of tax by vendor unlawful.
Returns and payment of tax.
Monthly returns; content and form; payment of tax.
Certificate of registration.
Incorporation and application of certain provisions of Chapter 20.
Application of chapter.
Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.