{"data":{"id":"us-dc/d.c.-code-47-2004","jurisdiction":"us-dc","citation":"D.C. Code § 47-2004","heading":"Vendor to collect tax; credit for expenses; application.","body":"(a)\nFor 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.\n\n(b)\nRepealed.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 20. Gross Sales Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2004","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"14953dd6d8e35a1552194a5b1f58ad50d789ba6ba35c7a09b1f44438399da884","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2003","next":"us-dc/d.c.-code-47-2005"},"notice":"GroundRules: Original legal text. Not legal advice."}