Section: 9-402

CASUAL AND ISOLATED SALES

Most recent version of the final adopted rule codified in the D.C. Municipal Regulations (DCMR)


Effective Date : 5/14/2021 12:00:00 AM

Authority : D.C. Official Code § 47-874 (2015 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub. L. 109-356; D.C. Official Code § 1-204.24d (2016 Repl.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

Source : Administrative Ruling No. 2, 16 DCRR; as amended by Final Rulemaking published at 68 DCR 5317 (May 14, 2021).

Editor's Note :

Rulemaking notices were published in the D.C. Register(DCR) and Adopted Rules were codified into the D.C. Municipal Regulations (DCMR)

  Notice ID Register Category Heading Notice/
Adopted Section 		Register Issue/
Effective Date
R0049382 Adopted Rule CASUAL AND ISOLATED SALES View Text Effective:
5/14/2021
N107219 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Casual and isolated sales tax exemption regulation is amended to provide clarity to taxpayers. View Text 5/14/2021
Vol 68/20
N104471 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Revision of the Casual and Isolated Sales Regulation View Text 3/12/2021
Vol 68/11
R0023331 Adopted Rule CASUAL AND ISOLATED SALES View Text Effective:
1/1/1900
Other rules using the same rule number