District of Columbia Code Division V. Local Business Affairs § 34-2007. Taxation of local exchange providers.

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.