Statutes, codes, and regulations
District Of Columbia Administrative Code
Title 9 - TAXATION AND ASSESSMENTS
Chapter 9-4 - SALES AND USE TAXES
Rule 9-454 - PARKING FEES: GENERAL PROVISIONS

D.C. Mun. Regs. r. 9-454

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Current through Register Vol. 71, No. 33, August 16, 2024
Rule 9-454 - PARKING FEES: GENERAL PROVISIONS
454.1

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.

454.2

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

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383, 4384 (February 12, 1976)