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 D.C. Municipal Regulations (Last Updated: September 13, 2017)
 Title 9. TAXATION AND ASSESSMENTS
 Chapter 9-4. SALES AND USE TAXES

Section 9-400. GENERAL PROVISIONS  

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    400.1The District Sales Tax Act (D.C. Code §§ 47-2001 et seq.), as amended (which is referred to in this chapter as the "Act"), imposes a tax upon every vendor in the District selling certain tangible personal property at retail and selling certain selected services defined as selling at retail.

     

    400.2The tax is at the rates set forth in § 125 of the Act (D.C. Code § 47-2002) upon the entire gross receipts from taxable sales, as defined in the Act.

     

    400.3For the purposes of this chapter, the words, terms, and phrases defined in the Act shall have the same meanings when used in this chapter, unless otherwise required by the context of this chapter.

     

    400.4The provisions of this chapter (so far as applicable and with changes that are necessarily implied) are applicable to the Compensating Use Tax (See: D.C. Code §§ 47-2201 et seq.).

     

    400.5When used in this chapter, the term "Deputy Chief Financial Officer" shall mean the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office"), or his or her lawfully appointed agent, representative, or designee, and shall include the terms "Assessor" and "Collector" as used in the Act or prior rules and regulations.

     

    400.6When the due date for filing a return or paying a tax under the Act or this chapter falls on a Saturday, Sunday, or legal holiday, the last date for filing the return or paying the tax shall be the first business day following that Saturday, Sunday, or legal holiday.

     

    400.7Effective January 1, 1982, the District shall use a tax return system which is similar to the federal depository system for filing and payment of sales and use taxes.

     

authority

Unless otherwise noted, the authority for this chapter is § 143 of the District of Columbia Revenue Act of 1949, 63 Stat. 121, D.C. Code §§ 47-2001 et seq., as amended (1981 Ed.).

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."