D.C. Mun. Regs. tit. 9, r. 9-442
In addition to the definition set forth in the Act [which is codified at D.C. Code § 47-2001(n)(1)(a) ], the term "food or drink prepared for immediate consumption" includes sales made by a street or sidewalk vendor who has no fixed place of business, even though the vendor does not sell from a vehicle.
For the purposes this section, the term "food or drink prepared for immediate consumption" does not include food or drink sold or intended to be sold by grocery stores, supermarkets, delicatessens, or other grocery-type food stores for home preparation or consumption.
If a business combines the sale of food or drink for home preparation or consumption with the sale of food or drink for immediate consumption, those sales of food or drink for home preparation or consumption shall be exempt only when sold in the same form, quantities, and packaging as is commonly sold in grocery type food stores.
The owner or operator of any hotel, inn, tourist camp, tourist cabin, boardinghouse, or any other place furnishing meals or food together with rooms, lodgings, or accommodations to the public shall segregate and charge separately the sale price of such meals or food from any other charges to their customers.
D.C. Mun. Regs. tit. 9, r. 9-442