Pub. L. 91-650, tit. II, sec. 201
Pub. L. 91-650, tit. II, sec. 201
Sec. 201. (a) (1) The second proviso in section 114(a)(6) of the District of Columbia Sales Tax Act (D,C. Code, sec. 47–2601, par. 14(a)(6)) is regaled. (2) Section 125(1) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47–2602(1)) is amended by striking out “and” immediately preceding “(C)” and by striking out the semicolon and inserting in lieu thereof the following: “, and (D) charges for rental of textiles if the essential part of the rental includes recurring services of laundering or cleaning of the textiles;”. (b) Section 128 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47–2605) is amended by adding at the end thereof the following new paragraph: “(r) Sales of textiles to persons who are engaged in the business of renting such textiles, if the essential part of such rental business includes recurring services of laundering or cleaning such textiles.” (c) (1) The second proviso in section 201(a)(4) of the District of Columbia Use Tax Act (D.C. Code, sec. 47–2701 (1)(a)(4)) is repealed. (2) Section 212(1) of the District of Columbia Use Tax Act (D.C. Code, sec. 47–2702(1)) is amended by striking out “and” immediately preceding “(C)” and by striking out the semicolon and inserting in lieu thereof the following: “, and (D) charges for rental of textiles if the essential part of the rental includes recurring service of laundering or cleaning of the textiles;”.