D.C. Mun. Regs. tit. 9, § 423
Bottled Water Delivery Service
Effective Apr 17, 201562 DCR 4890Authority: D.C. Official Code § 47-2023 (2012 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub.L. 109-356; D.C. Official Code § 1-204.24d (2014 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000. Source: Final Rulemaking published at 62 DCR 4890 (April 17, 2015).District of Columbia, Office of the Secretary
423.1 The sale by a bottled water delivery service of bottled water by the gallon generally for use with and to be dispensed from a water cooler or similar type of water dispenser is subject to sales tax.
423.2 Persons operating a bottled water delivery service business must report and pay the sales tax on the gross proceeds derived from that business. A security deposit is not part of the taxable purchase price.
SOURCE: Final Rulemaking published at 62 DCR 4890 (April 17, 2015).