STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
DISTRICT OF COLUMBIA STATUTES AND CODES
Chapter 20 - Gross Sales Tax (Section 47-2001 to Section 47-2033)
- Section 47-2001 - Definitions
- Section 47-2002 - Imposition of tax
- Section 47-2002.01 - Street vendors; minimum sales tax
- Section 47-2002.02 - Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles
- Section 47-2002.03 - Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles-Collection of ta
- Section 47-2002.04 - Special event promoter obligations and penalties
- Section 47-2002.05 - Ballpark sales taxes
- Section 47-2002.06 - Verizon Center sales taxes
- Section 47-2002.07 - Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy
- Section 47-2003 - Reimbursement of vendor for tax
- Section 47-2004 - Vendor to collect tax; credit for expenses; application
- Section 47-2005 - Exemptions
- Section 47-2006 - Application of exemption
- Section 47-2007 - Action for collection of taxes
- Section 47-2008 - Rules and regulations
- Section 47-2009 - Tax to be separately stated
- Section 47-2010 - Presumption of taxability
- Section 47-2011 - Tax a personal debt; period of limitation; liens. [Repealed]
- Section 47-2012 - Tax a preferred claim; priority over property taxes
- Section 47-2013 - Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
- Section 47-2014 - Assumption or refund of tax by vendor unlawful; penalties
- Section 47-2015 - Monthly returns
- Section 47-2016 - Payment of tax
- Section 47-2017 - Annual returns
- Section 47-2018 - Secrecy of returns; reciprocity
- Section 47-2019 - Determination of deficiencies
- Section 47-2020 - Refunds
- Section 47-2021 - Appeals
- Section 47-2022 - Sales in bulk. [Repealed]
- Section 47-2023 - Rules and regulations
- Section 47-2024 - Additional powers
- Section 47-2025 - Examination of records and witnesses. [Repealed]
- Section 47-2026 - Certificate of registration
- Section 47-2027 - Certificate of Mayor; presumptions
- Section 47-2028 - Additional penalties for failure to comply with chapter. [Repealed]
- Section 47-2029 - Assessment of and limitations on deficiencies. [Repealed]
- Section 47-2030 - Prosecutions. [Repealed]
- Section 47-2031 - Notices. [Repealed]
- Section 47-2032 - Extensions of time. [Repealed]
- Section 47-2033 - Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]
District of Columbia Law
District of Columbia Court Map
Tips