Evening star., 1962-03-26
GOVERNMFNT OF THE DISTRIC1

mh26
GOVERNMENT OF THE DISTRICT
Of Columbia, Executiye 0ffiee'
1852. oRDERED: That the regu-
lations promulgated pursuant to
Section 143 OF the District OF
Columbia Sales Tax Act and Sec
ton 223 Of the District of Colum;;
bia Use Tax Act, as amended
are further amended as follows;
l. Sections 101, 1Q2. 1O3, 104
2. The following new ,,;e SECTION: ftona
"Section l01. The rates of taE
as prescribed by Title I of Public
Law S7-40S, S7th Congress-, ap'
proved March 2. 1862. shall be
come effective on April l, 1867
Of Determining the application, Of
the rates Of tax as prescribed
BY Section l25 Of the District o.
Columbia Sales Tax Act ano
Section 212 Of the District OF co;
lumbia use Tax Act. as amendeo
by Title I Of Public Law S1-4OS
S7th Congress. approved Marcn :
1862, vendors selling tangible per;
sonal property or services shal!
sales as follows: (a) Any sale
as defined in Section III OF the
District Of Columbia Sales Tax
Act, made prior to. April |: 1867
the gross receipts from whlch are
subject to tax, shall be taxed
and reimbursement therefor shall
be collected by the vendor, al
the rate OF Q per centum OF the
sales price as defined in sectior
ll6 Of the Act. .(b) Any sale
as defined in Section III OF the
District Of Columbia Sales TAX
Act made on or after @ April w., ,
which are subject to tax. shall
be taxed, and reimbursement
therefor shall be collected BY the
censT@ censSHai q y the he sales sale price as Gsi
defined In Section 116 Of the
Act" 8. 50 much Of subsection
(a) Of Section ,202 Of the regula,
tiona Is reads: "Spir1tuous o.
malt liquor. and beer are moi
subject to tax as food At the
1Ns rats, but are subject to the ~
rate is amended to read; "Spir-
ituous or malt liquor and beer ar;
the 19s rate. but are subject tc
section o. Of Section 502 of the
regulations is amended by strik-
Ing out the figure 80" and in
serting in lieu thereof the figure
a." (b). Subsection (c) of Sec
ton b02 of the regulations Is
amended by striking out the
figure "2" and inserting in lieu
thereof the figure g.. 8 (al Sub
section (a) Of Section 6O2 Is
amended to read as follows: "a
on each sale, other than sales
off the premises where such food
is sold. and other than sales oil
charges for rooms. lodgings, OIL
accommodations furnished to tran
sients-"(A) where the sales price
Nothing, (2) 15c to 44c-1c
(3) 45c to 74c-2c. a. 75c .tc
S1.14-3c. (B) where the sales
price is 81 ID or more. On each
dollar or any multiple, thereof. sc
on each dollar and, in addition
in the case Of any fraction of a
dollar. the amount applicable tc tc
table In (A) above. Note: Al.
though the vendor cannot collect
any reimbursement from the pur-
chaser on sales referred to in
paragraph (a) above where the
sales price is under 15c. SUCH
IN THE TAXABLE GROSS RE.
CEIPTS OF THE VENDOR y
(b). Subsection (c) Of Section 602
is amended by striking out the
figure "S" and inserting IN lieu
thereof the figure -" (a). Sc
much Of the subsection (b) OF
on - fhA ftnn0 q
reads: "(B) Gross receipts taxable
at 800" is amended to read: "(B)
Gross receipts taxable at $50
co Gross receipts taxable at 49, y
OBJ. SO much Of subsection lbl
Of Section S01. as reads: "B)
Purchases taxable at 29o" is
amended to read "(B) Purchases
taxable at 80" 4. Section. 110a
Of the regulations is amended te
read IS follows: Sec; 1l03
STORAGE, USE, OR CONSUME.
TE9E1,eE TON OF PRoPERPXr s% p1rp1NAsFR ~ THE
Where tangible personal property
without the District, by any per-
son for the purpose Of storage
use, or consumption Of such prop
erty within the District, and the
purchase is not specifically ex-
empt from tax. the purchase is
subject to Use Tax based upon
its sales price. The storage, use
or consumption of tangible per
Sonal property within the District
shall be PRIMA FACIE evidence
that 1t was purchased for that
purpose. In any case where the
purchaser claims that his pur-
pose in purchasing the property
was not to store. use, or consume
it within the District, he shall
establish that fact to the salts
faction Of the Assessor. When any
property is stored. used, or con-
sumed within the District. the
time OF such storage. use, OF
consumption, or the fact of the
removal OF the property from the
District, shall not be controlling
upon the question of taxability. y
8. Subsection (a) Of Section 1911
Of the regulations is amended by
striking out the figure and sym
Dol "2%" and inserting in lieu
thereof the figure and symbol
1870" and BY striking out the
figures and symbol "14c" and
inserting in lieu thereof the fig
ures and symbol "15c." 9. The
foregoing amendments shall be
effective on the first day Of April
1862. W. N. TOBRINER, F. j
CLARKE, ]. B. DUNCAN, Commits