Casual and isolated sales within the exemption provided by D.C. Code §are limited to sales of a non-recurring nature that are made by a vendor who is not regularly engaged in the business of making sales at retail. The casual and isolated sale exemption does not apply to any of the following sales:
Examples of casual and isolated sales include, but are not limited to, the following:
Examples of sales that are not eligible for the casual and isolated sale exemption include, but are not limited to, the following:
Except for the first 5 charity auctions or other fundraising events during a calendar year conducted by a nonprofit teaching hospital, the gross receipts from the sales of food, meals, greeting cards, magazine subscriptions, novelties, toys, jewelry, wearing apparel, household appliances, seasonal or holiday decorations, plants and other items purchased or acquired by semipublic institutions (such as churches, religious, scientific, and educational organizations or institutions) and by social, fraternal, and benevolent organizations and other organizations or institutions of a similar nature, for the purpose of resale at planned or organized functions, affairs, or campaigns (such as auctions, bazaars, luncheons, dinners, suppers, antique shows, rummage sales, house-to-house campaigns, fundraising events and similar activities) are not considered to be casual and isolated sales and are subject to District sales tax.
D.C. Mun. Regs. Tit. 9, § 402