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D.C. Code § 47-2003

Reimbursement of vendor for tax.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this chapter so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in § 47-2004, for the tax imposed by this chapter. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts.

# (b)

In the event that the vendor shall collect a tax in excess of the reimbursement schedule rates provided for in this chapter, such excess shall be refunded to the purchaser, or in lieu thereof, shall become a debt to the District in the same manner as taxes due and payable under this chapter.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-2001 · Definitions.
  2. 47-2002 · Imposition of tax.
  3. 47-2002.01 · Street vendors; minimum sales tax.
  4. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  5. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  6. 47-2002.04 · Special event promoter obligations and penalties.
  7. 47-2002.05 · Ballpark sales taxes.
  8. 47-2002.06 · Verizon Center sales taxes.
  9. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  10. 47-2002.08 · Football stadium additional sales taxes.
  11. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  12. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  13. 47-2003 · Reimbursement of vendor for tax.
  14. 47-2004 · Vendor to collect tax; credit for expenses; application.
  15. 47-2005 · Exemptions.
  16. 47-2006 · Application of exemption.
  17. 47-2007 · Action for collection of taxes.
  18. 47-2008 · Rules and regulations.
  19. 47-2009 · Tax to be separately stated.
  20. 47-2010 · Presumption of taxability.
  21. 47-2011 · Tax a personal debt; period of limitation; liens.
  22. 47-2012 · Tax a preferred claim; priority over property taxes.
  23. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  24. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  25. 47-2015 · Monthly returns.
  26. 47-2016 · Payment of tax.
  27. 47-2017 · Annual returns.
  28. 47-2018 · Secrecy of returns; reciprocity.
  29. 47-2019 · Determination of deficiencies.
  30. 47-2020 · Refunds.
  31. 47-2021 · Appeals.
  32. 47-2022 · Sales in bulk.
  33. 47-2023 · Rules and regulations.
  34. 47-2024 · Additional powers.
  35. 47-2025 · Examination of records and witnesses.
  36. 47-2026 · Certificate of registration.
  37. 47-2027 · Certificate of Mayor; presumptions.
  38. 47-2028 · Additional penalties for failure to comply with chapter.
  39. 47-2029 · Assessment of and limitations on deficiencies.
  40. 47-2030 · Prosecutions.
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