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DISTRICT OF COLUMBIA: Multiple Taxes: Budget Bill with Anti-PIC Provisions, Sales Tax Holiday Re-enacted
The District of Columbia has re-enacted its fiscal year 2005 budget bill, which (1) disallowed a corporation franchise (income) tax deduction for related ......(Continue Reading) DISTRICT OF COLUMBIA: S&U Tax: Term "Sales Price" Does Not Include Certain Communication Services
For District of Columbia sales and use tax purposes, the term "sales price" does not include a charge for a nontaxable service that is made in connection ......(Continue Reading)District of Columbia: Definition amended; tax sales addressed
Among other provisions, an omnibus act clarifies the taxation of out-of-state catalog sales for purposes of District of Columbia compensating use tax, ......(Continue Reading)DISTRICT OF COLUMBIA: Utilities Tax: Effective Date of Tax on Home Heating Oil Amended
The effective date of the District of Columbia gross receipts tax on home heating oil is amended. After May 1, 2003 (formerly, December 31, 2002), the tax is imposed at a rate of 11% of the gross rece...(Continue Reading)DISTRICT OF COLUMBIA: S&U Tax: Exemption Enacted for Renovation of Theater
Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property of up to an aggregate amount of $800,000 made for the renovation of ......(Continue Reading)
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