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Charges for nontaxable communications services in D.C. to be excluded from sales price.


Telecommunications

Even if the nontaxable communication services are not separately stated from the taxable services, they will not be included in the term “sales price” as long as the vendor can reasonably identify them in its books and records. (Reg. Sec. 493, District of Columbia, adopted effective June 11, 2004)

(07/28/2004)
(Archived)
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