{"data":{"id":"us-dc/d.c.-code-47-2006","jurisdiction":"us-dc","citation":"D.C. Code § 47-2006","heading":"Application of exemption.","body":"The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.","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/47-2006","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"58e7cc5e26c2d5af55ffd8c7a45be7933dcaf0d35b39c9d498190e2a8372ac2f","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2005","next":"us-dc/d.c.-code-47-2007"},"notice":"GroundRules: Original legal text. Not legal advice."}