§ 47-2006. Application of exemption.

Current through October 23, 2012

The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47- 2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.

                
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(Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-2006.

1973 Ed., § 47-2605.1.

Legislative History of Laws

For legislative history of D.C. Law 2-145, see Historical and Statutory Notes following § 47-2005.