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District of Columbia Fiscal Year 2011 Budget Support Act of 2010 Enacted.


Credits and Incentives

The District of Columbia has enacted the Fiscal Year 2011 Budget Support Act of 2010. The Act imposes the 6% sales taxes on medical marijuana and soft drinks, eliminates supermarkets, qualified restaurants, and retail stores from the exemption for qualified developments and imposes an E911 2% surcharge on the purchase of retail telecommunications services for any purpose other than resale. The surcharge is the liability of the customer but collected by the seller. The surcharge must be separately stated and is excluded from the tax base for sales tax calculation. Minimal amounts for service (less than 10 minutes or $5) are excluded from tax. (Act 18-042 (D.C.B. 18-0731), Laws 2010, approved October 1, 2010, effective after a 30-day congressional review period; Act 18-0858), Laws 2010, effective July 2, 2010, for a 90-day period that expires September 30, 2010). (9/10)

(09/13/2010)
(New)
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