Pub. L. 84-460, tit. II, sec. 201

Sec. 201. Section 114 (a) (6) of the District of Columbia Sales Tax Act, as amended (63 Stat. 112; D. C. Code, sec. 47–2601, par. 14 (a) (6)), is amended to read as follows: “(6) The sale or charges for possession or use of any article of tangible personal property granted under a lease or contract, regardless of the length of time of such lease or contract or whether such lease or contract is oral or written; in such event, for the purposes of this title, such lease or contract shall be considered the sale of such article and the tax shall be computed and paid by the vendor upon the rental paid: Provided, however, That the gross proceeds from the rental of films, records, or any type of sound transcribing to theaters and radio and television broadcasting stations shall not be considered a retail sale: Provided further, That the gross proceeds from the rental of textiles, the essential part of which rental includes recurring service of laundering or cleaning thereof, shall not be considered a retail sale.”