9 DCMR 432
432. ARTISTS
Cite as D.C. Mun. Regs. tit. 9, § 432
432 ARTISTS
432.1 The sale of pictures produced by artists, including, but not limited to, those produced in oil, charcoal, pen and ink, pencil, water colors, pastels, tempera, and similar media, shall be taxable sales.
432.2 The services performed by an artist to clean, repair, or restore any picture described in § 432.1 shall be services subject to tax.
SOURCE: Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).