 |
D.C. Municipal Regulations (Last Updated: September 13, 2017) |
 |
Title 9. TAXATION AND ASSESSMENTS |
|
Chapter 9-4. SALES AND USE TAXES |
Section 9-415. CERTIFICATES OF REGISTRATION
-
415.1Each vendor engaged in the business of making any retail sales subject to tax under the Act (including manufacturers, wholesalers, jobbers, and others), and every person purchasing tangible personal property for resale or for any other nontaxable purposes shall file with the Deputy Chief Financial Officer an application for a certificate of registration.
415.2Each vendor or purchaser shall file an application for a certificate of registration before commencing business or opening a new place of business.
415.3Certificates of registration shall be issued without charge by the Deputy Chief Financial Officer.
415.4The failure to issue or secure a certificate shall not relieve any vendor or purchaser from the duty of paying the tax imposed by the Act or collection from the purchaser the reimbursement for the tax.
415.5A person not engaging in business in the District but who makes purchases from wholesalers, distributors, dealers, retailers, or any other person(s) in the District for the purpose of resale, shall be entitled to register under the District Sales and Use Tax Acts.
415.6Certificates are non-transferable under the Act (D.C. Code § 47-2026) and shall be surrendered immediately to the Deputy Chief Financial Officer when the vendor ceases to do business at the place named in the certificate.
415.7The Deputy Chief Financial Officer may, after notice given in accordance with § 151 of the Act, cancel any certificate of registration issued under this section for failure of the registrant to comply with any of the provisions of the law or this chapter.