1111.1 Sales within the District by a QHTC of intangible property or services otherwise taxable as a retail sale or sale at retail, including the activities listed in D.C. Official Code § 47-1817.1(5)(A)(iii), are exempt from sales tax.

1111.2 Section 1111.1 shall not apply to telecommunication service providers.

1111.3 Sales to a QHTC of computer software or hardware, and visualization and human interface technology equipment, including operating and applications software, computers, terminals, display devices, printers, cable, fiber, storage media, networking hardware, peripherals, and modems when purchased for use in connection with the operation of a QHTC are not subject to sales tax.

SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).