{"data":{"id":"us-dc/d.c.-code-47-3904","jurisdiction":"us-dc","citation":"D.C. Code § 47-3904","heading":"Exemptions.","body":"(a)\nGross 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.\n\n(b)\nGross 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 39. Toll Telecommunication Service Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3904","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7e3c9b31afaec6c02e26801194adc83a893bdf1fad25df031937f0eeee082561","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3903","next":"us-dc/d.c.-code-47-3905"},"notice":"GroundRules: Original legal text. Not legal advice."}