Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2005.html
Timestamp: 2019-04-20 02:52:25+00:00

Document:
D.C. Law Library - § 47–2005. Exemptions.
(5)(A) Sales of personal property purchased by a utility or a public-service company for use or consumption in furnishing a service or commodity, if the charges from furnishing the service or commodity are subject to a gross receipts tax or a mileage tax in force in the District for the period of time covered by a return required to be filed by the provisions of this chapter. If the personal property purchased is used both to produce receipts or charges subject to a gross receipts tax or a mileage tax and receipts or charges not subject to a gross receipts tax or a mileage tax, then this sales tax exemption shall be allocated in accordance with rules issued by the Mayor.
(B) Beginning on October 1, 1994, sales of personal property purchased by a toll telecommunication company, as defined in § 47-3901(10) [now § 47-3901(14)], irrespective of whether the property is used or consumed in furnishing a service, the charges from which are subject to the gross receipts tax imposed by § 47-2501(b), or Chapter 39 of this title. For the purposes of this subsection, the term “personal property” shall not include office equipment or office furniture.
(11A)(A) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in a restaurant.
(B) For the purposes of this paragraph, the term “restaurant” means a retail establishment that is licensed by the District of Columbia, a separately metered or sub-metered facility, and in the principal business of preparing and serving food to the public. The term “restaurant” shall include a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels. The term “restaurant” does not include beverage counters, including coffee shops and juice bars.
(B) Sales of residential local exchange service or exchange access as defined in § 47-3901(14) [see Editor’s note].
(33) Sales of material or equipment used in the construction, and of materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District.
(34)(A) Sales of tangible personal property to be incorporated in or consumed in the course of the initial development, construction, equipping, and furnishing of the Mandarin Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
(B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C Code § 2-1217.32(b)], and §§ 42-1102(25), 47-902(19), and 47-1002(27), shall not exceed, in the aggregate, $4 million.
(B) For the purposes of this paragraph, the term "feminine hygiene product" means a sanitary napkin, sanitary towel, tampon, menstrual cup, or sanitary pad.
(40) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].
This section is referenced in § 2-1217.31, § 2-1217.32, § 42-1102, § 47-902, § 47-1002, § 47-2006, § 47-2007, § 47-2010, § 47-2321, § 47-2322, and § 47-3802.
D.C. Law 13-49, amending par. (24) struck the phrase “telephone company,” and inserting the phrase “telephone company, sales of residential heating oil or related services by any person,” in its place.
D.C. Law 13-75 added par. (5)(D).
“Sales of residential public utility services and commodities by a gas, electric lighting, telephone company, sales of residential heating oil by any person, or sales of residential natural or artificial gas by any person;”.
D.C. Law 13-166, added par. (28).
D.C. Law 13-172 added par. (29).
D.C. Law 13-241 added par. (30).
D.C. Law 13-256 added par. (31).
Law 13-305, in par. 3(C), deleted “, carries on its activities to a substantial extent within the District, and such activities result in substantial benefits to citizens of the District” following “within the District”; and rewrote par. (24).
D.C. Law 13-306 added par. (32).
D.C. Law 13-313, in par. (29), substituted “May 1, 1997” for “April 30, 1998”.
D.C. Law 14-42 validated previously made technical corrections in pars. (28), (29), (30), and (31).
D.C. Law 14-157 added par. (33).
D.C. Law 14-232 substituted a semicolon for “; and” at the end of par. (31); substituted “; and” for a period at the end of par. (32); and added par. (33) (34) .
D.C. Law 15-105 validated previously made technical corrections; and repealed par. (32).
D.C. Law 15-205 added par. (32A).
D.C. Law 15-277, in par. (7), designated subpar. (A) and added subpar. (B).
D.C. Law 16-305, in par. (15)(B), substituted “or people with disabilities” for “or disabled”; in par. (18), substituted “disability” for “handicap”; and in par. (19), substituted “blind or have another disability” for “blind, disabled, or handicapped”.
D.C. Law 18-48 added par. (11A).
D.C. Law 18-55 added par. (36).
D.C. Law 18-111 repealed par. (32A).
“(i) ‘Hotel’ means an establishment where food and lodging are regularly furnished to transients and which has at least 30 guest rooms and a dining room in the same or connected buildings.
“(ii) ‘Restaurant’ means a retail establishment licensed by the District of Columbia in the principal business of preparing and serving food to the public. The term ‘restaurant’ shall include pizzerias, delicatessens, ice cream parlors, cafeterias, take-out counters, caterers, and separately-metered hotel and motel food service facilities. The term ”restaurant“ shall not include beverage counters, including coffee shops and juice bars; ”.
The 2013 amendment by D.C. Law 20-61 rewrote (11A).
The 2014 amendment by D.C. Law 20-117 substituted “refining of tangible personal property for sale or resale” for “refining” in (11).
The 2015 amendment by D.C. Law 20-223 added (37) and made related changes.
Motor fuel tax, rules and regulations by Mayor, see § 47-2321.
Motor fuel tax, severability, savings clauses, see § 47-2322.
Section 7022 of D.C. Law 22-168 repealed section 3 of D.C. Law 21-201 amending the applicability restriction impacting this section. Therefore the amendments of this section by D.C. Law 21-201 have been implemented, except for paragraph (39).
Applicability of D.C. Law 21-201: § 3 of D.C. Law 21-201 provided that the change made to this section by § 2 of D.C. Law 21-201 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) amendment of this section, see § 7051 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7051 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 days) amendment of this section, see § 3(c) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).
For temporary (90 days) amendment of this section, see § 2 of the Processing Sales Tax Clarifying CRE of 2013 (D.C. Act 20-6, January 31, 2013, 60 DCR 2807, 20 DCSTAT 455).
For temporary (90 days) amendment of this section, see § 5 of the Fiscal Year 2014 Budget Support Technical Clarification Emergency Amendment Act of 2013 (D.C. Act 20-180, October 4, 2013, 60 DCR 14949).
For temporary (90 days) amendment of this section, see §§ 7362 and 7363 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see §§ 7362 and 7363 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (225 day) amendment of section, see § 4(c) of Mandarin Oriental Hotel Project Tax Deferral Temporary Act of 2002 (D.C. Law 14-143, May 21, 2002, law notification 49 DCR 5060).
For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 2(c) of CareFirst Economic Assistance Temporary Act of 2002 (D.C. Law 14-246, March 25, 2003, law notification 50 DCR 2759).
For temporary (225 day) amendment of section, see § 2 of Back-to-School Sales Tax Holiday Temporary Amendment Act of 2002 (D.C. Law 14-209, October 19, 2002, law notification 49 DCR 10465).
For temporary (225 day) amendment of section, see § 2 of Charity Auction Sales Tax Exemption Temporary Act of 2003 (D.C. Law 15-85, March 10, 2004, law notification 51 DCR 9223).
For temporary (225 day) amendment of section, see § 2(d) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223).
Section 2 of D.C. Law 19-2 amended section 3 of D.C. Law 18-324 to read as follows: “Sec. 3. Applicability. This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.”.
Section 4(b) of D.C. Law 19-2 provided that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 19-98 amended section 3 of D.C. Law 18-324 to read as follows: “Sec. 3. Applicability. This act shall apply as of January 1, 2010; provided, that its fiscal effect is included in an approved budget and financial plan.”.
Section 4(a) of D.C. Law 19-98 provided that the act shall expire after 225 days of its having taken effect.
Section 4(b) of D.C. Law 19-218 provided that the act shall expire after 225 days of its having taken effect.
For temporary (225 days) amendment of section, see § 5 of the Fiscal Year 2014 Budget Support Technical Clarification Temporary Amendment Act of 2013 (D.C. Law 20-56, December 13, 2013, 60 DCR 15165).
Short title of subtitle Q of title I of Law 15-205: Section 1181 of D.C. Law 15-205 provided that subtitle Q of title I of the act may be cited as Sales Tax Holiday Act of 2004.
Short title: Section 7040 of D.C. Law 18-111 provided that subtitle B of title VII of the act may be cited as the ‘Sale Tax Applicability Act of 2009‘.
Section 7361 of D.C. Law 20-61 provided that Subtitle II of Title VII of the act may be cited as the “Sales Tax on Restaurant Utilities Clarification Act of 2013”.
Section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466), referred to in par. (34)(B), is D.C. Law 14-232, § 2(b), set out as a note under § 42-1102.
Title III of the District of Columbia Revenue Act of 1949, referred to in paragraph (13) of this section, 63 Stat. 128, ch. 146, approved May 27, 1949.
Section 3(b) of D.C. Law 4-133 provided that revised § 47-2005(15) shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982.
The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-324 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-324, are not in effect.
Section 3 of D.C. Law 18-324 provided: ‘Sec. 3. Applicability. This act shall apply as of January 1, 2010.‘ The Budget Director of the Council of the District of Columbia has determined, as of February 15, 2012, that the fiscal effect of Law 18-324 has not been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 18-324, are not in effect.
Applicability of D.C. Law 20-61: Section 7363 of D.C. Law 20-61 provided that § 7362 of the act shall apply as of August 1, 2013.
Applicability of D.C. Law 20-117: Section 15(b) of D.C. Law 20-117 provided that § 15(a) of the act, which amended (11), shall apply as of August 1, 2013.
Section 18 of D.C. Law 20-61 provided that the act shall apply as of October 1, 2013.
New implementing regulations: The “District of Columbia Boat Titling Act of 1983” (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provided that the tax imposed by § 4-b(2) of Article 29 of the Police Regulations of the District of Columbia is in lieu of collecting any tax which may have been due under § 47-2001 et seq. as result of a sale.

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