D.C. Code § 47-2009
Tax to be separately stated.
Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-2001 · Definitions.
- 47-2002 · Imposition of tax.
- 47-2002.01 · Street vendors; minimum sales tax.
- 47-2002.02 · Tax on gross receipts for transient lodgings or…
- 47-2002.03 · Tax on gross receipts for transient lodgings or…
- 47-2002.04 · Special event promoter obligations and penalties.
- 47-2002.05 · Ballpark sales taxes.
- 47-2002.06 · Verizon Center sales taxes.
- 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
- 47-2002.08 · Football stadium additional sales taxes.
- 47-2002.01a · Marketplace facilitators; sales tax requirements.
- 47-2002.03a · Additional tax on gross receipts for transient lodgings…
- 47-2003 · Reimbursement of vendor for tax.
- 47-2004 · Vendor to collect tax; credit for expenses; application.
- 47-2005 · Exemptions.
- 47-2006 · Application of exemption.
- 47-2007 · Action for collection of taxes.
- 47-2008 · Rules and regulations.
- 47-2009 · Tax to be separately stated.
- 47-2010 · Presumption of taxability.
- 47-2011 · Tax a personal debt; period of limitation; liens.
- 47-2012 · Tax a preferred claim; priority over property taxes.
- 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
- 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
- 47-2015 · Monthly returns.
- 47-2016 · Payment of tax.
- 47-2017 · Annual returns.
- 47-2018 · Secrecy of returns; reciprocity.
- 47-2019 · Determination of deficiencies.
- 47-2020 · Refunds.
- 47-2021 · Appeals.
- 47-2022 · Sales in bulk.
- 47-2023 · Rules and regulations.
- 47-2024 · Additional powers.
- 47-2025 · Examination of records and witnesses.
- 47-2026 · Certificate of registration.
- 47-2027 · Certificate of Mayor; presumptions.
- 47-2028 · Additional penalties for failure to comply with chapter.
- 47-2029 · Assessment of and limitations on deficiencies.
- 47-2030 · Prosecutions.