District of Columbia – Utilities for Manufacturing Exemption Amended

SALT Report 3123 – The District of Columbia “Fiscal Year 2014 Budget Support Technical Clarification Emergency Amendment Act of 2013”, which was recently enacted, clarifies that the “sales of natural or artificial gas, oil, electricity, solid fuel, or stem, directly used in manufacturing, assembling, processing, or refining” (DC Code 47-2005) “is amended by striking the phrase “refining;” and inserting the phrase “refining of tangible personal property for sale or resale;” in its place.” (Act 20-0180, DCB 20-0451, Laws 2013).

The effective date of this legislation is October 4, 2013 for a 90-day period that expires December 30, 2013.

For Further Information:               

The DC Code: 47-2005 Exemptions

Council of the District of Columbia – Act 20-0180 DCB 20-0451 Laws 2013 (pdf)