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

D.C. Code § 47-2004: Vendor to collect tax; credit for expenses; application.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 20. Gross Sales Tax.

(a)

For the purpose of collecting his reimbursement as provided in § 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser such amounts as may be prescribed by the Mayor to carry out the purposes of this section.

(b)

Repealed.

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

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