Code of the District of Columbia

§ 47–2206. Exemptions.

The tax imposed by this chapter shall not apply to the following:

(1) Sales upon which taxes are properly collected under Chapter 20 of this title;

(2) Sales exempt from the taxes imposed under Chapter 20 of this title;

(3) Sales 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;

(4) Sales 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

(5) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].


(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279; July 11, 2017, D.C. Law 22-5, § 3(d), 64 DCR 4943.)

Prior Codifications

1981 Ed., § 47-2206.

1973 Ed., § 47-2706.

Section References

This section is referenced in § 47-3802.

Effect of Amendments

D.C. Law 13-118 added par. (4).

D.C. Law 14-157 rewrote par. (4).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 3(d) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).

Delegation of Authority

Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994 ( 41 DCR 3240).