D.C. Mun. Regs. tit. 9, r. 9-447
Sales of labels or name plates, and the printing on the labels or nameplates, to manufacturers or wholesale merchants shall be deemed made for the purpose of resale (not taxable) if the purpose of the purchaser is to affix the label or name plate to that purchaser's own products or the container of a product for resale.
Sales of package inserts, individual folding boxes, and set-up boxes, and the printing on the items, to manufacturers or producers to accompany their own manufactured products, and to pass to the ultimate consumer upon final sales of the manufactured product contained or described in the items, shall be deemed made for the purpose of resale and, therefore, not taxable.
Receipts from sales of direction sheets, instruction books, or manuals to a manufacturer, producer, wholesaler, or retail merchant, to be supplied with his or her at no separate charge, are not taxable; Provided, that if a separate charge is made for such sheets, books, manuals or pamphlets, the seller shall collect reimbursement for the tax from the purchaser.
D.C. Mun. Regs. tit. 9, r. 9-447