Page:United States Statutes at Large Volume 63 Part 1.djvu/154

 PUBLIC LAWS-CH. 146-MAY 27, 1949 "State." 43 Stat. 106 . D. C. Code §§ 47- 1901 to 47-1916; Supp. VII,§ 47-1901b et seq. Ante, p. 114. (a) Sales to the United States or the District or any instrumentality thereof. (b) Sales to a State or any of its political subdivisions if such State grants a similar exemption to the District. As used in this subsection, the term "State" means the several States, Territories, and possessions of the United States. (c) Sales to a semipublic institution: Provided, however, That such sales shall not be exempt unless (1) such institution shall have first obtained a certificate from the Assessor stating that it is entitled to such exemption, and (2) the vendor keeps a record of the sales price of each such separate sale, the name of the purchaser, the date of each such separate sale, and the number of such certificate. (d) (1) Sales of food for human consumption off the premises where such food is sold. (2) Sales of any food sold for human consumption in hotels, restaurants, cafes, bars, and other establishments where the sales price of the food furnished each individual patron, including any cover, minimum, entertainment, or other charge, is $1.25 or less: Provided, however, That the gross proceeds from all such sales where the sales price to the individual patron is more than $1.25 shall be subject to the tax imposed by this title without any deductions from such gross proceeds by virtue of the provisions of this subsection: And provided further, That the provisions of this title with respect to reimburse- ment for the tax imposed shall be applicable to every such sale where the sales price to the individual patron is more than $1.25 without regard to the provisions of this subsection. (e) Sales of motor-vehicle fuels upon the sale of which a tax is imposed by the Act entitled "An Act to provide for a tax on motor- vehicle fuels sold within the District of Columbia, and for other pur- poses", approved April 23, 1924, as amended or as may be hereafter amended. (f) Sales of property purchased by a utility or public-service com- pany for use or consumption in furnishing a commodity or service: Provided,That the receipts from furnishing such commodity or service are subject to a gross-receipts or mileage tax in force in the District during or for the period of time covered by any return required to be filed by the provisions of this title. (g) Sales of newspapers and publications of semipublic institutions as defined in section 118. (h) Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail. (i) Sales of livestock, poultry, seeds, feeds for livestock and poultry, fertilizers, lime, and land plaster used for agricultural purposes. (j) Sales of food or beverages of any nature if made in any car composing a part of any train or in any aircraft or boat operating within the District in the course of commerce between the District and a State. (k) Sales of goods made pursuant to bona fide contracts entered into before the date of approval of this Act: Provided,That there is a contract in writing signed by the purchaser and vendor which imposes an unconditional liability on the part of the purchaser to buy the goods covered thereby at a fixed price and without escalator clause, and an unconditional liability on the part of the vendor to deliver a definite quantity of such goods at the contract price. (1) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in manufacturing, assembling, processing, or refining. (m) Sales which a State would be without power to tax under the limitations of the Constitution of the United States. 116 [63 STAT.

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