63 STAT.]
81ST CONG. , 1ST SESS.-CH. 146-MAY 27, 1949
religious, scientific, charitable, or educational purposes, including hos-
pitals, no part of the net earnings of which inures to the benefit of
any private shareholder or individual. For the purpose of this title
an organization or institution which does not embrace the generally
recognized relationship of teacher and student shall be deemed not
to be operated for educational purposes.
SEC. 119. "Tangible personal property" means corporeal personal
property of any nature.
SEC. 120. "Tax" means the tax imposed by this title.
SEC. 121 . "Taxpayer" means any person required by this title to
make returns or to pay the tax imposed by this title.
SEC. 122. "Tax year" means the calendar year, or the taxpayer's
fiscal year if it be other than the calendar year when such fiscal year
is regularly used by the taxpayer for the purpose of reporting District
income taxes as the tax period in lieu of the calendar year.
SEC. 123. "Vendor" includes a person or retailer selling property
or rendering services upon the receipts from which a tax is imposed
under this title.
SEC. 124 . The foregoing definitions shall be applicable whenever
the words defined are used in this title unless otherwise required by'
the context.
IMPOSITION OF TAX
SEC. 125. Beginning on and after the first day of the first month
succeeding the sixtieth day after the approval of this Act, for the
privilege of selling certain tangible personal property at retail sale
and for the privilege of selling certain selected services defined as
sales at retail in this title, a tax is hereby imposed upon all vendors at
the rate of 2 per centum of the gross receipts of any vendor from the
sale of such tangible personal property and services.
REIMBURSEMENT FOR THE TAX
SEC. 126. Reimbursement for the tax imposed upon the vendor shall
be collected by the vendor from the purchaser on all sales the gross
receipts from which are subject to the tax imposed by this title so
far as it can be done. It shall be the duty of each purchaser in the
District to reimburse the vendor, as provided in section 127 of this
title, for the tax imposed by this title. Such reimbursement of tax
shall be a debt from the purchaser to the vendor and shall be recover-
able at law in the same manner as other debts.
RATE OF TAX TO BE COLLECTED BY VENDOR
SEC. 127. For the purpose of collecting his reimbursement as pro-
vided in section 126 of this title insofar as it can be done and yet
eliminate the fractions of a cent, the vendor shall add to the sales
price and collect from the purchaser the following amounts:
(a) On each sale where the sales price is from 14 cents to 63 cents,
both inclusive, 1 cent;
(b) On each sale where the sales price is from 64 cents to $1.13,
both inclusive, 2 cents;
(c) On each 50 cents of sales price or fraction thereof in excess of
$1.13, 1 cent.
EXEMPTIONS
SEC. 128. Gross receipts from the following sales shall be exempt
from the tax imposed by this title:
115
"Tangible personal
property. "
"Tax."
" Taxpayer."
"Tax year."
"Vendor."
Supra.
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