Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2403.html
Timestamp: 2019-04-21 18:41:55+00:00

Document:
D.C. Law Library - § 47–2403. Exemptions.
(6) Possession of other tobacco product by licensed wholesalers for sale outside of the limits of the District or for sale to other licensed wholesalers as provided for in § 47-2402(f), sales of other tobacco products by licensed wholesalers to other licensed wholesalers as provided for in § 47-2402(f), and possession by authorized licensed retailers and vending machine operators of other tobacco products on which the tax rate for any other state or jurisdiction has been paid, for sale in such other state or jurisdiction; provided, that such authorized licensed retailers and vending machine operators are licensed under the laws of such other state or jurisdiction to engage in the business of selling other tobacco products therein.
(b) The burden of proof that any cigarettes or other tobacco products are exempt from taxation under this chapter shall be upon the person who sells or possesses such cigarettes or other tobacco products.
This section is referenced in § 47-2402.
The 2015 amendment by D.C. Law 20-155 added “or other tobacco products” throughout this section; and added (a)(6) and made related changes.
For temporary (90 days) amendment of this section, see § 7022(e)(5) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(e)(5) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7012(e)(5) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

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 § 7022
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 § 7012