{"data":{"id":"us-dc/d.c.-code-47-2205","jurisdiction":"us-dc","citation":"D.C. Code § 47-2205","heading":"Payment of tax by purchaser.","body":"If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 22. Compensating-Use Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2205","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9d7157499c2c8737268b8c33dbf29843824f9f58a7eb039040b73032a064c4f5","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2204","next":"us-dc/d.c.-code-47-2206"},"notice":"GroundRules: Original legal text. Not legal advice."}