(Washington, DC) The Office of Tax and Revenue (OTR) released today a Notice of Proposed Rulemaking interpreting ballpark sales taxes under the Emergency and Permanent Baseball Act. The notice announces OTR's intent to adopt proposed ballpark sales tax regulations. Upon adoption as final regulations, these rules will add new sections to the District of Columbia Municipal Regulations within 30 days from the date of their publication in the DC Register, which is scheduled for May 6.
The proposed regulations provide rules interpreting ticket sales; sales of tangible personal property and services; and the collection, payment and enforcement of ballpark sales taxes utilizing an easy-to-understand question and answer format. Items covered in the regulations are the definition of "ballpark" and "professional baseball games;" sales tax rates on gross receipts, motor vehicle parking services, and electronic advertising; and vendor reporting obligations.
For additional information visit the Rulemakings page under "Tax Law and Guidance".
