# D.C. Code § 34-2007: Taxation of local exchange providers

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2007

## Section

- **Citation:** D.C. Code § 34-2007
- **Heading:** Taxation of local exchange providers
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 34 / Chapter 20 / § 34-2007

## Text

Notwithstanding any other provisions of law, each local exchange carrier in the District of Columbia shall be subject to the same District of Columbia taxes and fees and shall be entitled to the same tax exemptions, including, but not limited to, personal property taxes. For purposes of District of Columbia taxation only, a local exchange carrier shall include a telephone company that sells public utility services. For the taxation purposes of this chapter, the term “public utility services” shall include all local telecommunications services sold for a fee directly to the public irrespective of the technology used to provide the services, including, but not limited to, local commercial mobile services.

## Nearby sections

- [D.C. Code § 34-2001 § 34-2001. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2001.md)
- [D.C. Code § 34-2002 § 34-2002. Regulation of local exchange carriers.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2002.md)
- [D.C. Code § 34-2003 § 34-2003. Universal Service Trust Fund.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2003.md)
- [D.C. Code § 34-2003.01 § 34-2003.01. Cases in process.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2003.01.md)
- [D.C. Code § 34-2004 § 34-2004. Access to public ways.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2004.md)
- [D.C. Code § 34-2005 § 34-2005. Access to buildings.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2005.md)
- [D.C. Code § 34-2006 § 34-2006. Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2006.md)
- [D.C. Code § 34-2007 § 34-2007. Taxation of local exchange providers.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2007.md)
- [D.C. Code § 34-2008 § 34-2008. Implementation policy.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2008.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T34_C20_S34-2007. Check the current official text before relying on it. Not legal advice.