Code of the District of Columbia

§ 47–2003. Reimbursement of vendor for tax.

(a) Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this chapter so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in § 47-2004, for the tax imposed by this chapter. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts.

(b) In the event that the vendor shall collect a tax in excess of the reimbursement schedule rates provided for in this chapter, such excess shall be refunded to the purchaser, or in lieu thereof, shall become a debt to the District in the same manner as taxes due and payable under this chapter.

(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 126; July 24, 1982, D.C. Law 4-131, § 203, 29 DCR 2418; Sept. 30, 1993, D.C. Law 10-25, § 111(g), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 13, 2012, D.C. Law 19-149, § 2(a)(3), 59 DCR 5129.)

Prior Codifications

1981 Ed., § 47-2003.

1973 Ed., § 47-2603.

Section References

This section is referenced in § 47-2004, § 47-2203, and § 47-2204.

Effect of Amendments

D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “by the vendor”.

Cross References

Compensating-use tax, collection of tax by vendor, see § 47-2203.

Compensating-use tax, nonresident vendors, see § 47-2204.