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District of Columbia Municipal Regulations

Chapter 9-4

D.C. Mun. Regs. tit. 9, ch. 4

Sales and Use Taxes

District of Columbia, Office of the Secretary

9-400General Provisions 9-401Persons Furnishing Non-taxable Services 9-402Casual and Isolated Sales 9-403Inconsequential Elements 9-404Interstate Commerce 9-405Storage, Use, or Consumption of Property in the District by a Purchaser 9-406Sales Price: Cash Discounts 9-407Sales Price: Labor or Services 9-408Sales Price: Taxes, Interest, and Other Charges 9-409Installment, Lay-away, and Other Credit or Deferred Payment Sales 9-410Bad Debts and Discounts on Sales of Accounts Receivable 9-411Taxable Services Under Contract Prior to July 1, 1989 9-412Collection of Sales Tax by Vendors 9-413Amount of Sales Tax Collection by Vendors 9-414Purchases for Resale 9-415Certificates of Registration 9-416Unlawful Advertising 9-417Certificates of Exemption 9-418Use of Certificates of Exemption by Semipublic Institutions 9-419Sales to Foreign Government Agencies, Diplomats, Employees, and Military Personnel 9-420Sales Tax Returns 9-421Extension of Time to File Returns 9-422Disclosure of Sales and Use Tax Information 9-423Bottled Water Delivery Service 9-424Bowling Alley or a Billiard Parlor Service 9-425Car Washing Services 9-426Carpet and Upholstery Cleaning Services 9-427Health-club Services 9-428Service of Storage of Household Goods 9-429Tanning Services 9-430Admission to Public Events 9-431Advertising, Advertising Agencies, and Commercial Artists 9-432Artists 9-433Auctioneers 9-434Book Matches 9-435Bookbinding and Related Services 9-436Caterers 9-437Coin-operated Devices 9-438Construction, Repair, or Alteration of Real Property 9-439Containers, Cartons, Boxes, and Similar Items 9-440Fabrication or Production of Personal Property 9-441Florists 9-442Food or Drink Prepared for Immediate Consumption 9-443Food Served or Sold to Students, Patients, Employees, Food Stamp Recipients, and Others 9-444Gas, Oil, Solid Fuel, and Steam 9-445Government Purchases and Sales 9-446Hotel Rooms, Lodgings, and Other Accommodations 9-447Labels and Other Printed Material Sold to Manufacturers 9-448Laundries, Dry Cleaners, and Linen Suppliers 9-449Medicines, Pharmaceuticals, Drugs, and Medical Devices 9-450Morticians 9-451Sales of Motor Vehicles and Accessories 9-452Newspapers, Magazines, Other Publications, and Related Services 9-453Orthopedic and Prosthetic Appliances 9-454Parking Fees: General Provisions 9-455Parking Fees: Residents of Apartments, Condominiums, and Coops 9-456Parking Fees: Exemption Cards 9-457Parking Lot Operators and Other Vendors of Parking and Storage 9-458Photographers, Photofinishers, and Photostat Producers 9-459Printing 9-460Publications and Services of Organizations and Associations 9-461Rentals, Leases, and Licenses 9-462Rental or Lease of Motor Vehicles 9-463Repairs and Alterations to Tangible Personal Property 9-464Maintenance and Service Contracts 9-465Installation Charges 9-466Sales of Repair or Replacement Parts on an Exchange Basis 9-467Service Charges and Tips 9-468Stenographic Services, Reproduction, Addressing, and Mailing 9-469Storage Warehousemen and Furniture Movers 9-470Tire Recapping 9-471Sales Tax Exemption, and Use Tax Allocation for Telecommunication, Utility and Public-service Companies 9-472Real Property Maintenance 9-473Landscaping 9-474Data Processing Services 9-475Information Services 9-476Admissions to Boat Tours and Boat Cruises, Rentals of Boats, and Sales of Food, Drinks, and Beverages on Boats 9-477[Reserved]9-478Street Vendor Payment in Place of Collecting and Remitting Sales Tax 9-479[Reserved]9-490Sales and Use Taxes on the Sale of or Charge for the Service of Procuring, Offering, or Attempting to Procure in the District a Job Seeker for an Employer or Employment for a Job Seeker 9-491Sales and Use Taxes Imposed on the Sale of or Charge for Placing a Job Seeker with an Employer in the District 9-492Exemptions 9-493Sales Price: Communication Services 9-494[Reserved]9-495[Reserved]9-496Ballpark Sales Taxes (Permanent Baseball Act)9-497Prepaid Wireless E911 Charge Collection and Remittance 9-498[Reserved]9-499Definitions