D.C. Mun. Regs. tit. 21, r. 21-1009

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 21-1009 - TAX STATUS OF FEES RETAINED BY RETAIL ESTABLISHMENT

1009.1

The fees retained by a retail establishment under this Chapter shall not be classified as revenue and shall be tax-exempt for the purposes of Chapters 18, 20, and 27B of Title 47 of the District of Columbia Official Code.

1009.2

The fees retained by the retail establishment under this section shall be excluded from the definition of a retail sale under D.C. Official Code § 47-2001(n)(2) and from the definition of gross receipts under D.C. Official Code § 47 -2761(5).

1009.3

The fees to be remitted to the District under Sections 1007.1 and 1008.1 shall be added to other tax payments in determining whether the electronic payment requirement under D.C. Official Code § 47-4402(c) applies.

D.C. Mun. Regs. tit. 21, r. 21-1009

Final Rulemaking published at 57 DCR 7208, 7213 (August 13, 2010)

Authority: Section 107(4) of the District Department of the Environment Establishment Act of 2005, effective February 15, 2006 (D.C. Law 16-51; D.C. Official Code §§ 8-151.01 et seq.), section 5(a) of the Anacostia River Clean Up and Protection Act of 2009 (the "Act"), effective September 23, 2009 (D.C. Law 18-55; D.C. Official Code § 2-1226.51 et seq.), Mayor's Order 2006-61, dated June 14, 2006, and Mayor's Order 2010-27, dated February 1, 2010.