D.C. Mun. Regs. tit. 9, r. 9-439
Sales of containers, shipping cartons, bottles, boxes, excelsior, bale binding, and similar items shall be classified into three (3) groups.
The first group shall include those sales in which the container, shipping carton, bottle, box, excelsior, bale binding, or similar item is purchased for delivery with other tangible property sold by the purchaser. Receipts from these sales shall not be subject to the tax.
The second group shall include those sales in which the container (or other item covered by this section) is purchased for consumption by the vendee and not for delivery by the vendee, as described in § 439.2. Receipts from these sales shall be subject to the tax.
If tangible personal property shall be sold by a vendor in a container (or other item); and if that vendor will retain title to the container and the container is to be returned to the vendor by the vendee; the vendor is using the container in the conduct of business and is a purchaser for use or consumption. The sale of the container to the vendor is a sale at retail to which the sales tax shall apply.
The third group shall include those sales in which the container (or other item) is purchased by a vendee engaged in rendering services not subject to the sales tax who uses the container in connection with that business. The receipts from these sales shall be subject to the tax.
Charges for the retention of possession of containers (such as gas cylinders) generally referred to as demurrage, are subject to District sales and use tax under the Act. Charges for demurrage are usually made by suppliers of gas to customers for retaining possession of these containers after the expiration of a fixed period of time.
D.C. Mun. Regs. tit. 9, r. 9-439