D.C. Mun. Regs. tit. 9 § 460

Current through Register Vol. 71, No. 15, April 12, 2024

Rule 9-460 - PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS

460.1

The provisions of this section shall apply to organizations and associations located in the District that provide services to members and that publish periodicals for distribution to members or for sale to the public and members.

460.2

Membership dues paid to organizations and associations shall be exempt from the sales tax. Publications and services provided to members as part of the membership dues, without additional charge, shall also be exempt from the sales tax.

460.3

If an organization or association distributes a publication to members without additional charge, printing charges paid for any such publication by the organization shall be taxed as follows:

(a) The sales tax applies to the entire printing charge, if the organization or its agent takes delivery of the total printing order; or

(b) If the organization or its agent takes delivery of less than the entire printing order, the sales tax applies to the portion of the printing charge attributable to the following:

(1) To the amount of the order of which the organization or its agent takes delivery; and

(2) To the amount of the order which is delivered to members in the District.

460.4

If an organization or association sells the publication to members for an amount in addition to the membership dues or fees, or to non-members, the tax shall apply to printing charges and to sales of publications, as set forth in §§ 460.5 and 460.6.

460.5

The printing charges shall be exempt from the tax, if the organization furnishes the printer with the certificate of resale;

460.6

Subsequent sale(s) of the publication for delivery inside the District shall be subject to tax. Sales of the publication for delivery outside the District shall not be subject to the tax.

460.7

If an organization purchases taxable services, such as data processing or information services, to provide to its members as part of the membership dues, without additional charge, the organization shall be considered the consumer of the taxable services. The organization shall be subject to the sales or use tax if the services are delivered to the organization in the District or delivered to the organization outside the District for use within the District. (See §§ 474 and 475 )

D.C. Mun. Regs. Tit. 9, § 460

Administrative Ruling No. 15, 16 DCRR; as amended by Final Rulemaking published at 37 DCR 5265 (August 10, 1990)