District of Columbia · Regulations
Chapter 9-4 — SALES AND USE TAXES
90 sections
90 sections
- 9 DCMR 400400. GENERAL PROVISIONS
- 9 DCMR 401401. PERSONS FURNISHING NON-TAXABLE SERVICES
- 9 DCMR 402402. CASUAL AND ISOLATED SALES
- 9 DCMR 403403. INCONSEQUENTIAL ELEMENTS
- 9 DCMR 404404. INTERSTATE COMMERCE
- 9 DCMR 405405. STORAGE, USE, OR CONSUMPTION OF PROPERTY IN THE DISTRICT BY A PURCHASER
- 9 DCMR 406406. SALES PRICE: CASH DISCOUNTS
- 9 DCMR 407407. SALES PRICE: LABOR OR SERVICES
- 9 DCMR 408408. SALES PRICE: TAXES, INTEREST, AND OTHER CHARGES
- 9 DCMR 409409. INSTALLMENT, LAY-AWAY, AND OTHER CREDIT OR DEFERRED PAYMENT SALES
- 9 DCMR 410410. BAD DEBTS AND DISCOUNTS ON SALES OF ACCOUNTS RECEIVABLE
- 9 DCMR 411411. TAXABLE SERVICES UNDER CONTRACT PRIOR TO JULY 1, 1989
- 9 DCMR 412412. COLLECTION OF SALES TAX BY VENDORS
- 9 DCMR 413413. AMOUNT OF SALES TAX COLLECTION BY VENDORS
- 9 DCMR 414414. PURCHASES FOR RESALE
- 9 DCMR 415415. CERTIFICATES OF REGISTRATION
- 9 DCMR 416416. UNLAWFUL ADVERTISING
- 9 DCMR 417417. CERTIFICATES OF EXEMPTION
- 9 DCMR 418418. USE OF CERTIFICATES OF EXEMPTION BY SEMIPUBLIC INSTITUTIONS
- 9 DCMR 419419. SALES TO FOREIGN GOVERNMENT AGENCIES, DIPLOMATS, EMPLOYEES, AND MILITARY PERSONNEL
- 9 DCMR 420420. SALES TAX RETURNS
- 9 DCMR 421421. EXTENSION OF TIME TO FILE RETURNS
- 9 DCMR 422422. DISCLOSURE OF SALES AND USE TAX INFORMATION
- 9 DCMR 423423. BOTTLED WATER DELIVERY SERVICE
- 9 DCMR 424424. BOWLING ALLEY OR A BILLIARD PARLOR SERVICE
- 9 DCMR 425425. CAR WASHING SERVICES
- 9 DCMR 426426. CARPET AND UPHOLSTERY CLEANING SERVICES
- 9 DCMR 427427. HEALTH-CLUB SERVICES
- 9 DCMR 428428. SERVICE OF STORAGE OF HOUSEHOLD GOODS
- 9 DCMR 429429. TANNING SERVICES
- 9 DCMR 430430. ADMISSION TO PUBLIC EVENTS
- 9 DCMR 431431. ADVERTISING, ADVERTISING AGENCIES, AND COMMERCIAL ARTISTS
- 9 DCMR 432432. ARTISTS
- 9 DCMR 433433. AUCTIONEERS
- 9 DCMR 434434. BOOK MATCHES
- 9 DCMR 435435. BOOKBINDING AND RELATED SERVICES
- 9 DCMR 436436. CATERERS
- 9 DCMR 437437. COIN-OPERATED DEVICES
- 9 DCMR 438438. CONSTRUCTION, REPAIR, OR ALTERATION OF REAL PROPERTY
- 9 DCMR 439439. CONTAINERS, CARTONS, BOXES, AND SIMILAR ITEMS
- 9 DCMR 440440. FABRICATION OR PRODUCTION OF PERSONAL PROPERTY
- 9 DCMR 441441. FLORISTS
- 9 DCMR 442442. FOOD OR DRINK PREPARED FOR IMMEDIATE CONSUMPTION
- 9 DCMR 443443. FOOD SERVED OR SOLD TO STUDENTS, PATIENTS, EMPLOYEES, FOOD STAMP RECIPIENTS, AND OTHERS
- 9 DCMR 444444. GAS, OIL, SOLID FUEL, AND STEAM
- 9 DCMR 445445. GOVERNMENT PURCHASES AND SALES
- 9 DCMR 446446. HOTEL ROOMS, LODGINGS, AND OTHER ACCOMMODATIONS
- 9 DCMR 447447. LABELS AND OTHER PRINTED MATERIAL SOLD TO MANUFACTURERS
- 9 DCMR 448448. LAUNDRIES, DRY CLEANERS, AND LINEN SUPPLIERS
- 9 DCMR 449449. MEDICINES, PHARMACEUTICALS, DRUGS, AND MEDICAL DEVICES
- 9 DCMR 450450. MORTICIANS
- 9 DCMR 451451. SALES OF MOTOR VEHICLES AND ACCESSORIES
- 9 DCMR 452452. NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES
- 9 DCMR 453453. ORTHOPEDIC AND PROSTHETIC APPLIANCES
- 9 DCMR 454454. PARKING FEES: GENERAL PROVISIONS
- 9 DCMR 455455. PARKING FEES: RESIDENTS OF APARTMENTS, CONDOMINIUMS, AND COOPS
- 9 DCMR 456456. PARKING FEES: EXEMPTION CARDS
- 9 DCMR 457457. PARKING LOT OPERATORS AND OTHER VENDORS OF PARKING AND STORAGE
- 9 DCMR 458458. PHOTOGRAPHERS, PHOTOFINISHERS, AND PHOTOSTAT PRODUCERS
- 9 DCMR 459459. PRINTING
- 9 DCMR 460460. PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS
- 9 DCMR 461461. RENTALS, LEASES, AND LICENSES
- 9 DCMR 462462. RENTAL OR LEASE OF MOTOR VEHICLES
- 9 DCMR 463463. REPAIRS AND ALTERATIONS TO TANGIBLE PERSONAL PROPERTY
- 9 DCMR 464464. MAINTENANCE AND SERVICE CONTRACTS
- 9 DCMR 465465. INSTALLATION CHARGES
- 9 DCMR 466466. SALES OF REPAIR OR REPLACEMENT PARTS ON AN EXCHANGE BASIS
- 9 DCMR 467467. SERVICE CHARGES AND TIPS
- 9 DCMR 468468. STENOGRAPHIC SERVICES, REPRODUCTION, ADDRESSING, AND MAILING
- 9 DCMR 469469. STORAGE WAREHOUSEMEN AND FURNITURE MOVERS
- 9 DCMR 470470. TIRE RECAPPING
- 9 DCMR 471471. SALES TAX EXEMPTION, AND USE TAX ALLOCATION FOR TELECOMMUNICATION, UTILITY AND PUBLIC-SERVICE COMPANIES
- 9 DCMR 472472. REAL PROPERTY MAINTENANCE
- 9 DCMR 473473. LANDSCAPING
- 9 DCMR 474474. DATA PROCESSING SERVICES
- 9 DCMR 475475. INFORMATION SERVICES
- 9 DCMR 476476. ADMISSIONS TO BOAT TOURS AND BOAT CRUISES, RENTALS OF BOATS, AND SALES OF FOOD, DRINKS, AND BEVERAGES ON BOATS
- 9 DCMR 477477. [RESERVED]Reserved
- 9 DCMR 478478. STREET VENDOR PAYMENT IN PLACE OF COLLECTING AND REMITTING SALES TAX
- 9 DCMR 479479. [RESERVED]Reserved
- 9 DCMR 490490. SALES 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 DCMR 491491. SALES AND USE TAXES IMPOSED ON THE SALE OF OR CHARGE FOR PLACING A JOB SEEKER WITH AN EMPLOYER IN THE DISTRICT
- 9 DCMR 492492. EXEMPTIONS
- 9 DCMR 493493. SALES PRICE: COMMUNICATION SERVICES
- 9 DCMR 494494. [RESERVED]Reserved
- 9 DCMR 495495. [RESERVED]Reserved
- 9 DCMR 496496. BALLPARK SALES TAXES (PERMANENT BASEBALL ACT)
- 9 DCMR 497497. PREPAID WIRELESS E911 CHARGE COLLECTION AND REMITTANCEReserved
- 9 DCMR 498498. [RESERVED]Reserved
- 9 DCMR 499499. DEFINITIONS