D.C. Mun. Regs. tit. 9, r. 9-401

Current through Register Vol. 71, No. 50, December 13, 2024
Rule 9-401 - PERSONS FURNISHING NON-TAXABLE SERVICES
401.1

Persons who furnish a nontaxable service are considered consumers of all materials and supplies purchased to operate that business.

401.2

Persons who furnish non-taxable services must reimburse the vendors from whom they purchase materials and supplies for the sales tax.

D.C. Mun. Regs. tit. 9, r. 9-401

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954)