District of Columbia – Exemption for Utilities Used by Restaurants

2/07/2013

SALT Repor 2129  – The District of Columbia enacted emergency legislation that amends the Process Sales Tax Clarification Act of 2010 to reflect that the Act will still apply provided that it is included in an approved budget.

The Act extends the sales tax exemption for utilities, such as electricity, oil, solid fuel, and steam used for processing and refrigeration in restaurants and hotel restaurants.

The Act is effective January 31, 2013, for a 90-day period that expires May 1, 2013.

For Further Information

District of Columbia – Act 20-006 Laws 2013

Memorandum