The exemption from the sales tax on parking shall apply only to parking facilities which are used for residential parking and not to parking facilities which are used solely for nonresidential purposes, even though these facilities are within one half (1/2) mile of an individual's place of residence.
In no event shall the exemption from sales tax on parking be applicable to commercial tenants, parking for commercial purposes, or to vehicles used for commercial purposes.
D.C. Mun. Regs. r. 9-454