District of Columbia Code
Chapter 20 - Gross Sales Tax
§ 47–2009. Tax to be separately stated

Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2009.
1973 Ed., § 47-2606.
This section is referenced in § 47-2203 and § 47-2204.
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 20 - Gross Sales Tax

§ 47–2001. Definitions

§ 47–2002. Imposition of tax

§ 47–2002.01. Street vendors; minimum sales tax

§ 47–2002.01a. Marketplace facilitators; sales tax requirements

§ 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

§ 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 tax and transfer to Washington Convention and Sports Auth...

§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations

§ 47–2002.04. Special event promoter obligations and penalties

§ 47–2002.05. Ballpark sales taxes

§ 47–2002.06. Verizon Center sales taxes

§ 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

§ 47–2003. Reimbursement of vendor for tax

§ 47–2004. Vendor to collect tax; credit for expenses; application

§ 47–2005. Exemptions

§ 47–2006. Application of exemption

§ 47–2007. Action for collection of taxes

§ 47–2008. Rules and regulations

§ 47–2009. Tax to be separately stated

§ 47–2010. Presumption of taxability

§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]

§ 47–2012. Tax a preferred claim; priority over property taxes

§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]

§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties

§ 47–2015. Monthly returns

§ 47–2016. Payment of tax

§ 47–2017. Annual returns

§ 47–2018. Secrecy of returns; reciprocity

§ 47–2019. Determination of deficiencies

§ 47–2020. Refunds

§ 47–2021. Appeals

§ 47–2022. Sales in bulk. [Repealed]

§ 47–2023. Rules and regulations

§ 47–2024. Additional powers

§ 47–2025. Examination of records and witnesses. [Repealed]

§ 47–2026. Certificate of registration

§ 47–2027. Certificate of Mayor; presumptions

§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]

§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]

§ 47–2030. Prosecutions. [Repealed]

§ 47–2031. Notices. [Repealed]

§ 47–2032. Extensions of time. [Repealed]

§ 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]