District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, or refining, by replacing the word “refining” with the phrase “refining of tangible personal property for sale or resale.”

This legislation was approved on October 17, 2013.  It will become effective after a 30-day congressional review period, and will expire 225 days after taking effect.

For Further Information

Council of the District of Columbia – Act 20-195, Laws 2013