Current through codified legislation effective September 18, 2024
Section 28-5401 - Definitions
For purposes of this chapter:
(1) "Retailer" means a person holding a basic business license who is engaged in retail sales.(2) "Retail sales" means the sale of any tangible personal property or service to an ultimate consumer.
D.C. Code § 28-5401
Added by D.C. Law 23-187, § 2 , 68 DCR 003403, eff. 3/16/2021.