NEWS RELEASE FOR IMMEDIATE RELEASE December 10, 2002 New Tax Rulings Released (Washington, DC) The District of Columbia Office of Tax and Revenue (OTR) has released new guidance on the taxation of hotel services, food, and medical equipment and the issue of nexus in the District of Columbia. The four new "General Guidance Charts" are the result of OTR's efforts over the past six months to review past tax rulings and improve its ruling process. The new process combines the publication of general guidance on select topics on OTR's website with the traditional method of providing letter rulings when requested to do so by taxpayers. These new "General Guidance Charts" are available for review and download under Tax Law Guidance. On July 1, OTR issued a Notice of Recall and Review of Tax Rulings*. This notice requested that taxpayers submit to OTR any previously obtained OTR tax rulings that the taxpayer plans to utilize in determining an income tax, franchise tax, tax on unincorporated business, personal property tax, sales tax, employer withholding tax, or gross receipts tax after December 31, 2002. Any rulings not submitted for OTR review by December 31, 2002 may not be used by the taxpayer after December 31, 2002. The OTR Notice of Recall and Review of Tax Rulings will affect a limited number of business taxpayers; however, the resulting improvement in OTR's ruling process will benefit all District taxpayers. Taxpayers with questions or concerns about any rulings that will be relied upon after December 31, 2002 are reminded to contact OTR Tax Ruling Committee chairperson Janet James-Mahon at (202) 442-6508 before December 31, 2002. * This document is presented in Portable Document Format (PDF) and a PDF reader is required for viewing. Download a PDF reader or learn more about PDFs.