Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2201.html
Timestamp: 2019-04-21 08:31:35+00:00

Document:
D.C. Law Library - § 47–2201. Definitions.
(R) The sale of or charges for digital goods, as defined in § 47-2001(d-1).
(F) Sales of Internet access service.
(ii) “Internet access service” shall not include the sale of or charges for data processing and information services as defined in paragraph (1)(K)(i) and (ii) of this subsection that do not enable users to access content, information, electronic mail, or other services offered over the Internet.
(iii) “Internet access service” shall not include telecommunication services as defined in paragraph (1)(M) of this subsection or Chapter 39 of this title.
(3) Any sale of services sold at retail.
(c) “Purchaser” means any person who shall have purchased tangible personal property or services sold at retail.
(d) “In the District” and “within the District” mean within the exterior limits of the District of Columbia and include all territory within such limits owned by the United States of America.
(e) “Store” and “storage” mean any keeping or the retention of possession in the District for any purpose, other than for the purpose of subsequently transporting the property outside the District for use solely outside the District, of tangible personal property purchased at retail sale.
(f) “Use” means the exercise by any person within the District of any right or power over tangible personal property and services sold at retail, whether purchased within or without the District by a purchaser from a vendor.
(g) “Vendor” includes every person or retailer engaging in business in the District and making sales at retail as defined herein, whether for immediate or future delivery of the tangible personal property or performance of the services. When in the opinion of the Mayor it is necessary for the efficient administration of this chapter to regard any salesman, representative, peddler, or canvasser, as the agent of the dealer, distributor, supervisor, or employer, under whom he operates or from whom he obtains the tangible personal property sold or furnishes services, the Mayor may, in his discretion, treat and regard such agent as the vendor jointly responsible with his principal, employer, or supervisor, for the assessment and payment or collection of the tax imposed by this chapter.
(2) The having of any representative, agent, salesman, canvasser, or solicitor operating in the District for the purpose of making sales at retail as defined herein, or the taking of orders for such sales.
(i) “Retailer” includes every person engaged in the business of making sales at retail.
(j) The definitions of “additional charges,” “business,” “District,” “food or drink,” “gross receipts,” “Mayor,” “net charges,” “person,” “purchaser’s certificate,” “retail establishment,” “return,” “room remarketer,” “sale” and “selling,” “sales price,” “semipublic institution,” “tangible personal property,” “tax,” “tax year,” “taxpayer,” and “transient” as defined in Chapter 20 of this title, are incorporated in and made applicable to this chapter.
(k) The foregoing definitions shall be applicable whenever the words defined are used in this chapter unless otherwise required by the context.
D.C. Law 13-38 added subsec. (a)(2)(F).
D.C. Law 13-118 in subsec. (e) substituted “, any purpose other than for the purpose of subsequently transporting the property outside the District for use solely outside the District,” for “any purpose”.
D.C. Law 18-48, in subsec. (a)(1)(B), deleted “, when made to any purchaser for purposes other than resale or for use in manufacturing, assembling, processing, or refining” following “steam”.
Section 3 of D.C. Law 22-258 provided that the changes made to this section by that act shall apply as of January 1, 2019.
For temporary (90 days) amendment of this section, see § 2(c) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 day) amendment of section, see § 3 of Simplified Sales and Use Tax District of Columbia Participation Emergency Act of 2001 (D.C. Act 14-168, November 19, 2001, 48 DCR 11026).
For temporary (90 day) amendment of section, see § 10 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary (90 day) amendment of section, see § 7114 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 7114 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
“(j) The definitions of ‘additional charges,’ ‘business,’ ‘District,’ ‘food or drink,’ ‘gross receipts,’ ‘Mayor,’ ‘net charges,’ ‘person,’ ‘purchaser’s certificate,’ ‘retail establishment,’ ‘return,’ ‘room remarketer,’ ‘sale’ and ‘selling,’ ‘sales price,’ ‘semipublic institution,’ ‘tangible personal property,’ ‘tax,’ ‘tax year,’ ‘taxpayer,’ and ‘transient’ as defined in Chapter 20 of this title, are hereby incorporated in and made applicable to this chapter.”.
Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through April 30, 1998, not previously filed or paid shall be due by the 45th day after April 30, 1998.

References: § 47
 § 47
 § 2
 § 3
 § 10
 § 7114
 § 7114