District of Columbia High Court Denies Resale Exemption Because Certificate Not Provided at Time of Purchase

The District of Columbia (DC) Court of Appeals affirmed the denial of a taxpayer’s resale exemption refund claim, agreeing that the taxpayer’s payment of taxes on certain purchases intended for resale were not exempt under DC law because the taxpayer failed to provide resale certificates to the seller at the time of purchase.

Source Deloitte

---

---