(Washington, DC) The Office of Tax and Revenue (OTR) has issued a tax ruling on whether the District’s gross receipts tax on heating oil applies to a taxpayer that sells oil to a purchaser that uses it for manufacturing or industrial purposes only.
OTR’s ruling concludes that the District’s gross receipts tax on heating oil does not apply to a taxpayer that sells oil for manufacturing or industrial purposes only, and not for purposes of heating or warming residential or commercial properties.
For additional information, please contact David Tseng, deputy associate general counsel, at (202) 442-6508 or via email.