The tax imposed by this chapter shall not apply to the following:

(1) Sales upon which taxes are properly collected under Chapter 20 of this title;

(2) Sales exempt from the taxes imposed under Chapter 20 of this title;

(3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States; and

(4) Sales of material or equipment used in the construction, and 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.

CREDIT(S)

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2206.
1973 Ed., § 47-2706.
Effect of Amendments
D.C. Law 13-118 added par. (4).
D.C. Law 14-157 rewrote par. (4) which had read as follows:
“(4) Tangible personal property 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.
Legislative History of Laws
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2201.
Law 7-25, the “Gross Receipt Tax Amendment Act of 1987,” was introduced in Council and assigned Bill No. 7-186, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 30, 1987 and July 14, 1987, respectively. Signed by the Mayor on July 17, 1987, it was assigned Act No. 7-47 and transmitted to both Houses of Congress for its review.
Law 7-104, the “Technical Amendments Act of 1987,” was introduced in Council and assigned Bill No. 7-346, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 24, 1987, and December 8, 1987, respectively. Signed by the Mayor on December 22, 1987, it was assigned Act No. 7-124 and transmitted to both Houses of Congress for its review.
For Law 13-118, see notes following § 47-2201.
For Law 14-157, see notes following § 47-2001.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor's Order 94-120, May 16, 1994 (41 DCR 3240).

The tax imposed by this chapter shall not apply to the following:

(1) Sales upon which taxes are properly collected under Chapter 20 of this title;

(2) Sales exempt from the taxes imposed under Chapter 20 of this title;

(3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States; and

(4) Sales of material or equipment used in the construction, and 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.

CREDIT(S)

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2206.
1973 Ed., § 47-2706.
Effect of Amendments
D.C. Law 13-118 added par. (4).
D.C. Law 14-157 rewrote par. (4) which had read as follows:
“(4) Tangible personal property 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.
Legislative History of Laws
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2201.
Law 7-25, the “Gross Receipt Tax Amendment Act of 1987,” was introduced in Council and assigned Bill No. 7-186, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 30, 1987 and July 14, 1987, respectively. Signed by the Mayor on July 17, 1987, it was assigned Act No. 7-47 and transmitted to both Houses of Congress for its review.
Law 7-104, the “Technical Amendments Act of 1987,” was introduced in Council and assigned Bill No. 7-346, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 24, 1987, and December 8, 1987, respectively. Signed by the Mayor on December 22, 1987, it was assigned Act No. 7-124 and transmitted to both Houses of Congress for its review.
For Law 13-118, see notes following § 47-2201.
For Law 14-157, see notes following § 47-2001.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor's Order 94-120, May 16, 1994 (41 DCR 3240).