District of Columbia Administrative Code

449 MEDICINES, PHARMACEUTICALS, DRUGS, AND MEDICAL DEVICES 449.1 For the purposes of the sales tax exemption for medicines under the Act (D.C.Code § 47-2005(14)), the words "medicines, pharmaceuticals, and drugs" shall be deemed to mean any of those items recognized in the Offici…

450 MORTICIANS 450.1 For the purposes of this chapter, the term "morticians" includes undertakers, embalmers, funeral directors, and others (including corporations) engaged in rendering services similar to the services rendered by "morticians." 450.2 Receipts from sales of tangib…

451 SALES OF MOTOR VEHICLES AND ACCESSORIES 451.1 If a motor vehicle or trailer has extra equipment or accessories attached to it at the time of sale, that extra equipment or those accessories shall be considered a part of the motor vehicle or trailer (the sale of which is exempt…

452 NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES 452.1 For the purposes of this chapter, in order to constitute a newspaper, a publication shall contain at least the following elements: (a) It shall be published at stated short intervals; (b) When its successiv…

453 ORTHOPEDIC AND PROSTHETIC APPLIANCES 453.1 The exemption under § 128(p) of the Act shall apply only to particular orthopedic and prosthetic devices individually designed, constructed, or structurally altered for the use of a particular individual to become a brace, support, s…

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 w…

455 PARKING FEES: RESIDENTS OF APARTMENTS, CONDOMINIUMS, AND COOPS 455.1 Residents of apartment houses, condominiums, and cooperatives who park on the same premises which they occupy as a residence shall not require an exemption card. 455.2 For the purposes of this section, the t…

456 PARKING FEES: EXEMPTION CARDS 456.1 Residents who do not qualify for exemption under § 455, and who park within a half (1/2) mile of their place of residence shall apply for an exemption card for the sales tax on parking if they wish to avail themselves of the exemption. 456.…

457 PARKING LOT OPERATORS AND OTHER VENDORS OF PARKING AND STORAGE 457.1 Parking lot operators and other vendors who sell or charge for the service of parking, storing, or keeping motor vehicles or trailers shall be able to fully substantiate any tax-free sales made. 457.2 In the…

458 PHOTOGRAPHERS, PHOTOFINISHERS, AND PHOTOSTAT PRODUCERS 458.1 The development and printing of pictures; and the sale of films, frames, cameras, completed photographs, photostats, blue prints, and similar items by photographers, photofinishers, and photostat producers are sales…

459 PRINTING 459.1 For the purposes of the Act, the word "printing", shall include, but not be limited to, letter press printing, lithography, planography, off-set printing, multigraphing, reproduction proofs, mimeographing, intaglio engraving, and imitations of each of these typ…

460 PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS 460.1 The provisions of this section shall apply to organizations and associations located in the District that provide services to members and that publish periodicals for distribution to members or for sale to the …

461 RENTALS, LEASES, AND LICENSES 461.1 For the purposes of the Act and this chapter, the word rental shall include rental, lease, license, or right to reproduce or use tangible personal property. 461.2 Royalties paid, or any other basis of payment, for use of tangible personal p…

462 RENTAL OR LEASE OF MOTOR VEHICLES 462.1 The rental of limousines, chartered buses, and other motor vehicles with drivers is subject to the tax when the control of the vehicle is exercised by the person to whom the vehicle is furnished, regardless of the method of charging for…

463 REPAIRS AND ALTERATIONS TO TANGIBLE PERSONAL PROPERTY 463.1 The following shall be subject to the sales tax, regardless of whether the charge for labor is billed separately from the charge for materials: (a) Charges for labor or materials to repair, alter, mend, or fit tangib…

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 o…

465 INSTALLATION CHARGES 465.1 Installation charges for any materials or parts which constitute a repair of existing tangible personal property shall be subject to tax. 465.2 Where an installation charge is made in connection with the sale of a new and complete item the installat…

466 SALES OF REPAIR OR REPLACEMENT PARTS ON AN EXCHANGE BASIS 466.1 In many instances repair or replacement parts for automobiles, electronic equipment, washing machines, electrical appliances, and other equipment are sold on an exchange or trade-in basis, and an allowance is giv…

467 SERVICE CHARGES AND TIPS 467.1 Charges for room service and other service charges in connection with the serving of food or beverages (including alcoholic beverages) in hotels, motels, inns, cafes, bars, and similar establishments where food or drink are served shall be subje…

468 STENOGRAPHIC SERVICES, REPRODUCTION, ADDRESSING, AND MAILING 468.1 Charges for copying, photocopying, reproducing, duplicating, mimeographing, blueprinting, photostating, addressing, mailing, and public stenographic services are taxable, regardless of the manner or means of p…

469 STORAGE WAREHOUSEMEN AND FURNITURE MOVERS 469.1 For the purposes of this chapter, storage warehousemen, furniture movers, and persons engaged in similar businesses, are engaged primarily in the rendition of a service, and the receipts from such services are not subject to tax…

470 TIRE RECAPPING 470.1 The gross receipts from the sale of recapped tires (a sale of tangible personal property) are subject to the sales tax. 470.2 The gross receipts from the total charge for recapping a person's tire on special order are subject to the tax (a fabrication or …

471 SALES TAX EXEMPTION, AND USE TAX ALLOCATION FOR TELECOMMUNICATION, UTILITY AND PUBLIC-SERVICE COMPANIES 471.1 The Deputy Chief Financial Officer shall, upon written application of a telecommunication, utility or public-service company, exempt that company from the sales tax u…

472 REAL PROPERTY MAINTENANCE 472.1 Gross receipts from the sale of or charges for the service of real property maintenance shall be subject to the tax. For the purpose of this section, the term "real property maintenance" means the activities of keeping the land or premises of a…

473 LANDSCAPING 473.1 Landscaping is the activity of arranging or modifying an area of land or natural scenery, by planting, removing or replacing plant life or by altering the contours of the ground. The services of landscaping and landscape construction, design, and architectur…

474 DATA PROCESSING SERVICES 474.1 Gross receipts from the sale of or charges for data processing services shall be subject to the tax. For the purpose of this section, the term "data processing services" means the processing of information for the purpose of compiling and produc…

475 INFORMATION SERVICES 475.1 Gross receipts from the sale or charges for information services shall be subject to the sales tax. For the purpose of this section, the term "information services" includes furnishing general or specialized news or current information by printed, m…

476 ADMISSIONS, RENTALS OF BOATS, AND SALES OF FOOD, DRINKS, AND BEVERAGES ON BOATS The charges for admission to public events subject to gross sales tax under D.C. Official Code § 47-2001(n)(1)(H) shall be subject to gross sales tax when such public events occur on a boat. If th…

477 [RESERVED]

478 STREET VENDOR PAYMENT IN PLACE OF COLLECTING AND REMITTING SALES TAX 478.1 A street vendor shall make payments to the Deputy Chief Financial Officer in place of collecting and remitting sales tax, as prescribed by this section, on sales made after September 30, 1993, regardle…

479 [RESERVED]

490 SALES AND USE TAXES ON THE SALE OF OR CHARGE FOR THE SERVICE OF PROCURING, OFFERING, OR ATTEMPTING TO PROCURE IN THE DISTRICT A JOB SEEKER FOR AN EMPLOYER OR EMPLOYMENT FOR A JOB SEEKER 490.1 Any sale of or charge for the service of procuring, offering, or attempting to procu…

491 SALES AND USE TAXES IMPOSED ON THE SALE OF OR CHARGE FOR PLACING A JOB SEEKER WITH AN EMPLOYER IN THE DISTRICT 491.1 The sale of or charge for placing a job seeker with an employer in the District which is provided after May 31, 1994, shall be subject to the sales and use tax…

492 EXEMPTIONS 492.1 The sale of or charge for any service of procuring, offering, or attempting to procure in the District a job seeker for an employer or employment for a job seeker or the service of placing a job seeker with an employer in the District to the United States or …

493 SALES PRICE: COMMUNICATION SERVICES For purposes of D.C. Official Code § 47-2001(p)(2), the term "sales price" shall not include a charge for a nontaxable service that is made in connection with a sale of a taxable communication service, even if the nontaxable charges are agg…

494 [RESERVED]

495 [RESERVED]

496 BALLPARK SALES TAXES (PERMANENT BASEBALL ACT) 496.1 In general. The regulations in this section apply for purposes of the Ballpark sales taxes described in section 110 of the Ballpark Omnibus Financing and Revenue Act of 2004 ("Act"). Question 1: What does the term "Ballpark"…

497 [RESERVED]

498 [RESERVED]

499 DEFINITIONS 499.1 When used in this chapter, the following words and phrases shall have the meaning ascribed: Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the Office of Tax and Revenue. Employment - an occupation or job by which a person earns income…

4000 GENERAL PROVISIONS 4000.1 A three (3) month tax amnesty program shall commence on July 1, 1987, and end on September 30, 1987. 4000.2 The amnesty program shall apply to eligible taxpayers owing certain taxes administered by the Office of Tax and Revenue (“Office”) which are …

4001 TAXES COVERED 4001.1 Under the amnesty program, penalties and fifty percent (50%) of the interest otherwise due, except as provided in § 4000.5, relating to the following taxes may be waived: (a) Income and franchise taxes, including withholding taxes, imposed pursuant to th…

4002 TAX PERIODS COVERED 4002.1 The amnesty program shall apply to tax liabilities for taxable periods which returns or reports were required to be filed prior to November 1, 1986. SOURCE: Final Rulemaking published at 34 DCR 4091, 4094 (June 26, 1987). AUTHORITY: DC-DCMR Unless …

4003 TAXPAYER ELIGIBILITY 4003.1 Amnesty shall not be granted to any taxpayer who is a party to any civil or criminal litigation commenced before November 1, 1986, in any court competent jurisdiction for nonpayment, delinquency, fraud in relation to any of the designated taxes. 4…

4004 REQUIREMENTS FOR AMNESTY 4004.1 On or before September 30, 1987, a taxpayer shall do the following: (a) File an application specifying both the tax and tax period(s) for which amnesty is sought; (b) File previously unfiled or amended returns or reports, whichever is applicab…

4005 EFFECT OF AMNESTY 4005.1 Once amnesty is granted, all penalties and fifty percent (50%) of the interest otherwise due (as defined in § 4000.7 of this chapter), except as provided in § 4000.5, shall be waived and any civil, administrative, or criminal proceeding shall be barr…

4006 INSTALLMENT PAYMENTS 4006.1 An amnesty installment payment plan shall be available if payment of the full tax and interest due pursuant to § 4004.1 of this chapter would create a severe financial hardship. 4006.2 To apply for installment payments, the taxpayer shall do the f…

4007 REFUNDS OR CREDITS 4007.1 No refund or credit shall be granted of any penalty or interest paid prior to the time a taxpayer makes a timely request for amnesty. Whether a payment has been applied to penalty or interest shall be determined under the Office’s current procedures…

4008 DENIAL OR REVOCATION OF AMNESTY 4008.1 Amnesty shall be denied in the following circumstances: (a) The taxpayer is found to be ineligible; or (b) The taxpayer fails to pay the designated tax and interest due. 4008.2 Unless the period of limitations for assessment and collect…