Chapter 9-4 - SALES AND USE TAXES

Rule 9-400 - GENERAL PROVISIONS
Rule 9-401 - PERSONS FURNISHING NON-TAXABLE SERVICES
Rule 9-402 - CASUAL AND ISOLATED SALES
Rule 9-403 - INCONSEQUENTIAL ELEMENTS
Rule 9-404 - INTERSTATE COMMERCE
Rule 9-405 - STORAGE, USE, OR CONSUMPTION OF PROPERTY IN THE DISTRICT BY A PURCHASER
Rule 9-406 - SALES PRICE: CASH DISCOUNTS
Rule 9-407 - SALES PRICE: LABOR OR SERVICES
Rule 9-408 - SALES PRICE: TAXES, INTEREST, AND OTHER CHARGES
Rule 9-409 - INSTALLMENT, LAY-AWAY, AND OTHER CREDIT OR DEFERRED PAYMENT SALES
Rule 9-410 - BAD DEBTS AND DISCOUNTS ON SALES OF ACCOUNTS RECEIVABLE
Rule 9-411 - TAXABLE SERVICES UNDER CONTRACT PRIOR TO JULY 1, 1989
Rule 9-412 - COLLECTION OF SALES TAX BY VENDORS
Rule 9-413 - AMOUNT OF SALES TAX COLLECTION BY VENDORS
Rule 9-414 - PURCHASES FOR RESALE
Rule 9-415 - CERTIFICATES OF REGISTRATION
Rule 9-416 - UNLAWFUL ADVERTISING
Rule 9-417 - CERTIFICATES OF EXEMPTION
Rule 9-418 - USE OF CERTIFICATES OF EXEMPTION BY SEMIPUBLIC INSTITUTIONS
Rule 9-419 - SALES TO FOREIGN GOVERNMENT AGENCIES, DIPLOMATS, EMPLOYEES, AND MILITARY PERSONNEL
Rule 9-420 - SALES TAX RETURNS
Rule 9-421 - EXTENSION OF TIME TO FILE RETURNS
Rule 9-422 - DISCLOSURE OF SALES AND USE TAX INFORMATION
Rule 9-423 - RESERVED
Rule 9-424 - RESERVED
Rule 9-425 - RESERVED
Rule 9-426 - RESERVED
Rule 9-427 - RESERVED
Rule 9-428 - RESERVED
Rule 9-429 - RESERVED
Rule 9-430 - ADMISSION TO PUBLIC EVENTS
Rule 9-431 - ADVERTISING, ADVERTISING AGENCIES, AND COMMERCIAL ARTISTS
Rule 9-432 - ARTISTS
Rule 9-433 - AUCTIONEERS
Rule 9-434 - BOOK MATCHES
Rule 9-435 - BOOKBINDING AND RELATED SERVICES
Rule 9-436 - CATERERS
Rule 9-437 - COIN-OPERATED DEVICES
Rule 9-438 - CONSTRUCTION, REPAIR, OR ALTERATION OF REAL PROPERTY
Rule 9-439 - CONTAINERS, CARTONS, BOXES, AND SIMILAR ITEMS
Rule 9-440 - FABRICATION OR PRODUCTION OF PERSONAL PROPERTY
Rule 9-441 - FLORISTS
Rule 9-442 - FOOD OR DRINK PREPARED FOR IMMEDIATE CONSUMPTION
Rule 9-443 - FOOD SERVED OR SOLD TO STUDENTS, PATIENTS, EMPLOYEES, FOOD STAMP RECIPIENTS, AND OTHERS
Rule 9-444 - GAS, OIL, SOLID FUEL, AND STEAM
Rule 9-445 - GOVERNMENT PURCHASES AND SALES
Rule 9-446 - HOTEL ROOMS, LODGINGS, AND OTHER ACCOMMODATIONS
Rule 9-447 - LABELS AND OTHER PRINTED MATERIAL SOLD TO MANUFACTURERS
Rule 9-448 - LAUNDRIES, DRY CLEANERS, AND LINEN SUPPLIERS
Rule 9-449 - MEDICINES, PHARMACEUTICALS, DRUGS, AND MEDICAL DEVICES
Rule 9-450 - MORTICIANS
Rule 9-451 - SALES OF MOTOR VEHICLES AND ACCESSORIES
Rule 9-452 - NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES
Rule 9-453 - ORTHOPEDIC AND PROSTHETIC APPLIANCES
Rule 9-454 - PARKING FEES: GENERAL PROVISIONS
Rule 9-455 - PARKING FEES: RESIDENTS OF APARTMENTS, CONDOMINIUMS, AND COOPS
Rule 9-456 - PARKING FEES: EXEMPTION CARDS
Rule 9-457 - PARKING LOT OPERATORS AND OTHER VENDORS OF PARKING AND STORAGE
Rule 9-458 - PHOTOGRAPHERS, PHOTOFINISHERS, AND PHOTOSTAT PRODUCERS
Rule 9-459 - PRINTING
Rule 9-460 - PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS
Rule 9-461 - RENTALS, LEASES, AND LICENSES
Rule 9-462 - RENTAL OR LEASE OF MOTOR VEHICLES
Rule 9-463 - REPAIRS AND ALTERATIONS TO TANGIBLE PERSONAL PROPERTY
Rule 9-464 - MAINTENANCE AND SERVICE CONTRACTS
Rule 9-465 - INSTALLATION CHARGES
Rule 9-466 - SALES OF REPAIR OR REPLACEMENT PARTS ON AN EXCHANGE BASIS
Rule 9-467 - SERVICE CHARGES AND TIPS
Rule 9-468 - STENOGRAPHIC SERVICES, REPRODUCTION, ADDRESSING, AND MAILING
Rule 9-469 - STORAGE WAREHOUSEMEN AND FURNITURE MOVERS
Rule 9-470 - TIRE RECAPPING
Rule 9-471 - SALES TAX EXEMPTION, AND USE TAX ALLOCATION FOR TELECOMMUNICATION, UTILITY AND PUBLIC-SERVICE COMPANIES
Rule 9-472 - REAL PROPERTY MAINTENANCE
Rule 9-473 - LANDSCAPING
Rule 9-474 - DATA PROCESSING SERVICES
Rule 9-475 - INFORMATION SERVICES
Rule 9-476 - ADMISSIONS TO BOAT TOURS AND BOAT CRUISES, RENTALS OF BOATS, AND SALES OF FOOD, DRINKS, AND BEVERAGES ON BOATS
Rule 9-477 - RESERVED
Rule 9-478 - STREET VENDOR PAYMENT IN PLACE OF COLLECTING AND REMITTING SALES TAX
Rule 9-479 - RESERVED
Rule 9-490 - 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
Rule 9-491 - SALES AND USE TAXES IMPOSED ON THE SALE OF OR CHARGE FOR PLACING A JOB SEEKER WITH AN EMPLOYER IN THE DISTRICT
Rule 9-492 - EXEMPTIONS
Rule 9-493 - SALES PRICE: COMMUNICATION SERVICES
Rule 9-494 - RESERVED
Rule 9-495 - RESERVED
Rule 9-496 - BALLPARK SALES TAXES (PERMANENT BASEBALL ACT)
Rule 9-497 - PREPAID WIRELESS E911 CHARGE COLLECTION AND REMITTANCE
Rule 9-498 - RESERVED
Rule 9-499 - DEFINITIONS