District Of Columbia § 47-1508 - Exemptions.
Full text of District Of Columbia D.C. Code § 47-1508 — Exemptions., with citation guidance and answers to common questions.
§ 47-1508. Exemptions.
47-1508The following personal property shall be exempt from the tax imposed by this act [this subchapter]:
The personal property of any corporation, and any community chest fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inure to the benefit of any private shareholder or individual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt.
Works of art owned by a nonresident of the United States, who is not a citizen of the United States, so long as the works of art were lent without charge to the trustees of the National Gallery of Art solely for exhibition without charge to the general public.
Any motor vehicle or trailer registered according to subchapter I of Chapter of Title 50, except that special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law.
The personal property of any company subject to a gross receipts or distribution tax imposed by Chapter 25 or .
Repealed.
Repealed.
Repealed.
Repealed.
Beginning on May 1, 1997, the personal property of a wireless telecommunication company, as defined in , irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to . For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture.
The personal property of any digital audio radio satellite service company operating under a digital audio radio service by satellite license granted by the Federal Communications Commission; provided, that such company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by .
The personal property of a qualified supermarket, as defined in , which is a development, as defined in , for the first 10 years for which the tax imposed by this chapter would otherwise be due.
The exemption granted by subparagraph (A) of this paragraph shall apply only:
During the time that the real property is used as a supermarket;
In the case of the development of a qualified supermarket on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption provided by ; and
During the time that the supermarket development is in compliance with the requirements of .
The personal property of a Qualified High Technology Company for the 10 years beginning in the year of purchase.
For the purposes of this paragraph, the term “qualified property” means any personal property, as defined in , which is used or held by a Qualified High Technology Company.
This exemption shall apply to qualified property purchased after December 31, 2000.
Systems using exclusively solar energy as defined in ; provided, that, notwithstanding any other provision of law, the Chief Financial Officer shall transfer $120,000 from the certified revenues deposited in the Renewable Energy Development Fund established by to the unrestricted fund balance of the General Fund of the District of Columbia and shall recognize the $120,000 as local funds revenue in fiscal year 2013 and in each subsequent fiscal year.
Beginning October 1, 2016, cogeneration systems, which shall mean systems that produce both:
Electric energy; and
Steam or forms of useful energy (such as heat) that are used for industrial, commercial, heating, or cooling purposes.
Nothing contained within this act [this subchapter], nor any prior act of Congress relating to the District of Columbia, shall be deemed to impose upon any person, firm, association, company, or corporation a tax based upon tangible personal property owned and stored by the person in a public warehouse in the District of Columbia for a period of time no longer than is necessary for the convenience or exigencies of reshipment and transportation to its destination outside the District of Columbia.
The Mayor shall issue rules necessary to carry out the provisions of subsection (a)(3)(A) and (B) [now subsections (a)(4) and (5) (repealed)] of this section in accordance with .
Annotations
Section 301 of provided that the Mayor shall issue rules to implement the provisions of the act within 180 days of its effective date [Mar. 19, 2013].
Section 303(a) of provided: “(a) Section 302(a) shall apply for all tax years beginning after June 30, 2001.”
Section 203(b) of provided: “(b) Section 202(h) shall apply for tax years beginning after June 30, 2001.”
Section 4(c) of provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied.
Section 4(b) of provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1508
What does D.C. Code § 47-1508 cover?
Section 47-1508 ("Exemptions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-1508?
A common citation format is "D.C. Code § 47-1508" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-1508 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.