D.C. Code § 47-3904
Exemptions.
# (a)
Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter.
# (b)
Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (22 sections)
- 47-3901 · Definitions.
- 47-3902 · Imposition of tax.
- 47-3903 · Deductions.
- 47-3904 · Exemptions.
- 47-3905 · Returns and payment of tax.
- 47-3906 · Alternate method of reporting.
- 47-3907 · Credit.
- 47-3908 · Authority of Mayor to determine tax; deficiencies in tax.
- 47-3909 · Compromises.
- 47-3910 · Closing agreements.
- 47-3911 · Testimony; production of books and records.
- 47-3912 · Interest and penalties.
- 47-3913 · Jeopardy assessments.
- 47-3914 · Assessment; collection; deadline; fraudulent returns;…
- 47-3915 · Overpayment; credit or refund; time for filing; interest.
- 47-3916 · Lien for taxes.
- 47-3917 · Secrecy of returns.
- 47-3918 · Personal debt liability; priority; collection; “person”…
- 47-3919 · Rulemaking authority.
- 47-3920 · Effect of repealers and amendments.
- 47-3921 · Applicability.
- 47-3922 · Special rules for mobile telecommunications services.