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

D.C. Code § 47-3904: Exemptions.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39. Toll Telecommunication Service Tax.

(a)

Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter.

(b)

Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501.

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

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