D.C. Mun. Regs. tit. 9, r. 9-413

Current through Register Vol. 71, No. 43, October 25, 2024
Rule 9-413 - AMOUNT OF SALES TAX COLLECTION BY VENDORS
413.1

If the gross receipts from any sale are exempt from the tax, the vendor shall not collect reimbursement for any tax from the purchaser.

413.2

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.

413.3

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¢

(c)

63¢ to $ 1.12

(d)

For each additional 50¢ of sales price, or fraction of 50¢ of sales price

An additional 1¢

413.4

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¢

(c)

25¢ to 44¢

(d)

45¢ to 64¢

(e)

65¢ to 84¢

(f)

85¢ to $ 1.12

(g)

More than $ 1.12

on each dollar or any multiple of a dollar PLUS the amount due on any additional fraction of a dollar based on (a)-(f)

413.5

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.

413.6

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.

413.7

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.

413.8

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.

413.9

[Deleted] 36 DCR 4600a, 4600c (June 30, 1989).

D.C. Mun. Regs. tit. 9, r. 9-413

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by Commissioners' Order 62-481 effective March 20, 1962, 8 DCR 225 (April 2, 1962); as amended by Commissioners' Order 66-1674 effective October 27, 1966, 13 DCR 101 (November 7, 1966); by Commissioners' Order 68-551a effective August 15, 1968, Council Regulation 68-19 effective August 15, 1968, 15 DCR 69 (October 7, 1968); by Commissioners' Order 69-688 effective December 12, 1969, Council Regulation 69-60 effective December 31, 1969, 16 DCR 295 (February 9, 1970); by Council Regulation 72-26 effective November 30, 1972, 19 DCR 408 (December 11, 1972); D.C. Law 1-61, 22 DCR 4583, 4584 (February 12, 1976); by Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3355 (August 1, 1980); and by Final Rulemaking published at 36 DCR 4600a (June 30, 1989)