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District of Columbia Enacts Restaurant Utilities Exemption


Retail
Utilities & Transportation

District of Columbia Mayor Vincent C. Gray has signed the Fiscal Year 2014 Budget Support Emergency Act of 2013, enacting a restaurant utilities exemption.Effective August 1, 2013, sales of natural or artificial gas, oil, electricity, solid fuel or steam directly used in a restaurant are exempt from sales tax. For purposes of the exemption, a "restaurant" is a retail establishment that is licensed by the District, a separately metered or sub-metered facility, and in the principal business of preparing and serving food to the public. The term "restaurant" includes a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels but does not include beverage counters, including coffee shops and juice bars. (Act 20-130 (D.C.B. 20-337), Laws 2013)

(08/26/2013)
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