{"data":{"id":"us-dc/d.c.-code-47-2206","jurisdiction":"us-dc","citation":"D.C. Code § 47-2206","heading":"Exemptions.","body":"The tax imposed by this chapter shall not apply to the following:\n\n(1)\nSales upon which taxes are properly collected under Chapter 20 of this title;\n\n(2)\nSales exempt from the taxes imposed under Chapter 20 of this title;\n\n(3)\nSales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States;\n\n(4)\nSales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and\n\n(5)\nAny sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].","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/47-2206","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1c959c362a096546c1451f6858824869697ac5f0051b787ea08b4658881e4faa","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2205","next":"us-dc/d.c.-code-47-2207"},"notice":"GroundRules: Original legal text. Not legal advice."}