464. MAINTENANCE AND SERVICE CONTRACTS

464 MAINTENANCE AND SERVICE CONTRACTS 464.1 A contract for the maintenance of tangible personal property is considered a repair contract and shall be subject to tax, whether paid in one payment or periodic payments. 464.2 The tax shall apply to the total amount charged, whether or not any materials are furnished. 464.3 Some examples of taxable maintenance contracts are the following: (a) Office machines; (b) Electrical signs; (c) Manufacturing machinery; and (d) Home appliances, such as televisions, refrigerators, washers, and dryers. 464.4 [Deleted] 36 DCR 8057, 8059 (November 24, 1989). 464.5 [Deleted] 36 DCR 8057, 8059 (November 24, 1989). 464.6 [Deleted] 36 DCR 8057, 8059 (November 24, 1989). SOURCE: Administrative Ruling No. 7, 16 DCRR; as amended by Final Rulemaking published at 36 DCR 8057, 3059 (November 24, 1989).