D.C. Mun. Regs. r. 9-413
If the gross receipts from any sale are exempt from the tax, the vendor shall not collect reimbursement for any tax from the purchaser.
If a sale is subject to the tax, the vendor shall add to the sales price and collect reimbursement for the tax from the purchaser in the amounts set forth in §§ 413.3 through 413.8.
For each sale or charge subject to the sales tax at the two percent (2%) rate, a vendor shall collect the following reimbursement:
Rangeof SalePrice or Charge | Amount of Reimbursement |
(a) 1¢ to 12¢ | Nothing |
(b) 13¢ to 62¢ | 1¢ |
(c) 63¢ to $ 1.12 | 2¢ |
(d) For each additional 50¢ of sales price, or fraction of 50¢ of sales price | An additional 1¢ |
For each sale or charge subject to the sales tax at the five percent (5%) rate, a vendor shall collect the following reimbursement:
Rangeof SalePrice or Charge | Amount of Reimbursement |
(a) 1¢ to 12¢ | Nothing |
(b) 13¢ to 24¢ | 1¢ |
(c) 25¢ to 44¢ | 2¢ |
(d) 45¢ to 64¢ | 3¢ |
(e) 65¢ to 84¢ | 4¢ |
(f) 85¢ to $ 1.12 | 5¢ |
(g) More than $ 1.12 | 5¢ |
on each dollar or any multiple of a dollar PLUS the amount due on any additional fraction of a dollar based on (a)-(f) |
For each sale or charge subject to the sales tax at the six percent (6%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
_
Rangeof SalePrice or Charge | Tax |
(a) .09 to .24 | 01 |
(b) .25 to .41 | 02 |
(c) .42 to .58 | 03 |
(d) .59 to .74 | 04 |
(e) .75 to .91 | 05 |
(f) .92 to 1.08 | 06 |
(g) For amounts over one dollar and eight cents ($ 1.08), compute the tax based on six cents (6¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(f) of this section. | |
For each sale or charge subject to the sales tax at the nine percent (9%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Rangeof SalePrice or Charge | Tax |
(a) .06 to .16 | 01 |
(b) .17 to .27 | 02 |
(c) .28 to .38 | 03 |
(d) .39 to .49 | 04 |
(e) .50 to .61 | 05 |
(f) .62 to .72 | 06 |
(g) .73 to .83 | 07 |
(h) .84 to .94 | 08 |
(i) .95 to 1.05 | 09 |
(j) For amounts over one dollar and five cents ($ 1.05), compute the tax based on nine cents (9¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(i) of § 413.6. | |
For each sale or charge subject to the sales tax at the twelve percent (12%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Rangeof SalePrice or Charge | Tax | |
(a) | .05 to .12 | .01 |
(b) | .13 to .20 | .02 |
(c) | .21 to .29 | .03 |
(d) | .30 to .37 | .04 |
(e) | .38 to .45 | .05 |
(f) | .46 to .54 | .06 |
(g) | .55 to .62 | .07 |
(h) | .63 to .70 | .08 |
(i) | .71 to .79 | .09 |
(j) | .80 to .87 | .10 |
(k) | .88 to .95 | .11 |
(l) | .96 to 1.04 | .12 |
(m) For amounts over one dollar and four cents ($1.04), compute the tax based on twelve cents (12¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(l) of § 413.7. | ||
For each sale or charge subject to the sales tax at the eleven percent (11%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Rangeof SalePrice or Charge | Tax | |
(a) | .05 to .13 | .01 |
(b) | .14 to .22 | .02 |
(c) | .23 to .31 | .03 |
(d) | .32 to .40 | .04 |
(e) | .41 to .49 | .05 |
(f) | .50 to .59 | .06 |
(g) | .60 to .68 | .07 |
(h) | .69 to .77 | .08 |
(i) | .78 to .86 | .09 |
(j) | .87 to .95 | .10 |
(k) | .96 to 1.04 | .11 |
(l) | For amounts over one dollar and four cents ($1.04), compute the tax based on eleven cents (11¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(k) of this section. | |
[Deleted] 36 DCR 4600a, 4600c (June 30, 1989).
D.C. Mun. Regs. r. 9-413