454. PARKING FEES: GENERAL PROVISIONS

454 PARKING FEES: GENERAL PROVISIONS 454.1 The exemption from the sales tax on parking shall apply only to parking facilities which are used for residential parking and not to parking facilities which are used solely for nonresidential purposes, even though these facilities are within one half (1/2) mile of an individual's place of residence. 454.2 In no event shall the exemption from sales tax on parking be applicable to commercial tenants, parking for commercial purposes, or to vehicles used for commercial purposes. SOURCE: Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383, 4384 (February 12, 1976).