2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 24 - Tobacco Tax › § 47–2402.01. Tax on other tobacco products

§ 47–2402.01. Tax on other tobacco products.
(a)(1)(A) A tax is levied and imposed on the sale or possession of other tobacco products in the District.
(B)(i) Other tobacco products on which the taxes levied and imposed by this section have been paid shall not be subject to additional taxation under this section; provided, that the burden of proof that the taxes levied and imposed by this section have been paid shall be upon the person who sells or possesses other tobacco products in the District, against whom a tax assessment has been made, who has submitted an application for a refund, or whose other tobacco products have been seized.
(ii) For the purposes of this subparagraph, the term “person” includes any officer or employee of a corporation responsible for payment of the tax, or any member of a partnership or association responsible for the payment of the tax.
(C) The tax rate for other tobacco products shall be equal to the cigarette tax and surtax under § 47-2402(a)(1)-(2) on a pack of 20 cigarettes, expressed as a percentage of the average wholesale price of a package of 20 cigarettes, for the March 31 preceding the September 1 announcement of the change in rates, or in the case of retailers upon whom this tax is imposed, at a rate prescribed in regulations promulgated by the Mayor. The first calculation shall be made and applicable for calendar quarters beginning after September 30, 2014.
(D) The rate shall be applied against gross receipts from sales of or charges for such other tobacco products subject to the tax under this section.
(2)(A) Beginning as of March 31, 2015, and on March 31 of each year thereafter, the Mayor shall reevaluate the percentage calculation in paragraph (1) of this subsection on the basis of the § 47-2402 cigarette tax and surtax to be effective on the following October 1 on a pack of 20 cigarettes and shall recompute the tax rate on other tobacco product as defined in this chapter.
(B) The Mayor shall provide notice of any change in the tax rate for other tobacco products on or before September 1 of that year, and the change shall be effective as of the following October 1.
(b)(1) On or before the 21st day of each calendar quarter, every person upon whom the weight-based excise tax is imposed under the provisions of this chapter, during the preceding calendar quarter, shall file a return with the Mayor. The return shall provide:
(A) The total amount of product subject to tax for the quarter for which the return is filed;
(B) The amount of tax for which the person is liable; and
(C) Any other information as the Mayor considers necessary for the computation and collection of the tax.
(c) The Mayor may permit or require the returns to be made for other periods and upon other dates as he may specify.
(d) The form of returns shall be prescribed by the Mayor and shall contain such information as the Mayor may consider necessary for the proper administration of this chapter.
(Mar. 3, 2010, D.C. Law 18-111, § 7241(i)(4), 57 DCR 181; Feb. 26, 2015, D.C. Law 20-155, § 7012(e)(4), 61 DCR 9990.)
Effect of Amendments
The 2015 amendment by D.C. Law 20-155 rewrote the section heading and (a).
Emergency Legislation
For temporary (90 day) addition, see § 7241(i)(4) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) addition, see § 7241(i)(4) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 days) amendment of this section, see § 7022(e)(4) 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)(4) 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)(4) 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).
Editor's Notes
Section 7241(i)(5) of D.C. Law 18-111 provided: “(5) This subsection shall apply to tax periods beginning after December 31, 2009.”