District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 28-5401: Definitions.

Where this section sits in the code

(a)

For purposes of this chapter:

(1)

"Retailer" means a person holding a basic business license who is engaged in retail sales.

(2)

"Retail sales" means the sale of any tangible personal property or service to an ultimate consumer.

Collected 2026-08-29T05:44:07Z. Source file · JSON