423. BOTTLED WATER DELIVERY SERVICE

423 BOTTLED WATER DELIVERY SERVICE 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). District of Columbia Municipal Regulations Taxation and Assessments 9 DCMR § 423