D.C. Mun. Regs. r. 9-463
The following shall be subject to the sales tax, regardless of whether the charge for labor is billed separately from the charge for materials:
Under this section, the sales tax shall apply to all charges for work and materials used for the following:
Under this section, the sales tax shall apply to charges for maintenance, preventive maintenance, warranty service, maintenance contracts, and service calls, whether or not repairs are actually made during a service call.
Under this section, the sales tax does not apply to repairs to real property, or any appurtenances to real property which are classified as real property.
The tax shall apply to services which involve the applying of tangible personal property as a repair or replacement part of other tangible personal property.
Charges for repairing or reconditioning shall be taxable whether or not tangible personal property is furnished or transferred as a part of the service.
Generally a service which restores an item of personal property to its original appearance, usefulness, or working order is a taxable repair service.
Automotive repairs which are taxable shall include, but are not limited to, battery recharge, brake adjustment, wheel alignment, wheel balancing, lubrication, motor tune-up, and carburetor adjustment.
Automotive repairs which are non-taxable shall include, but are not limited to, washing, waxing, polishing, diagnostic service, installation or removal of tire chains, towing, rotation of tires, and mounting or removal of snow tires.
Home repairs which are taxable shall include, but are not limited to, the repair of gas and electric stoves, refrigerators, window air conditioners, portable dishwashers, clothes washers and dryers, venetian blinds, storm windows and doors, aluminum and fabric awnings, and the re-upholstering of furniture.
Home repairs which are non-taxable shall be those which are deemed to be repairs to real property, such as repairs to central air conditioning, hot water heaters, furnaces and oil burners, sinks, built-in dishwashers, and garbage disposers.
Miscellaneous repairs which are taxable shall include, but are not limited to, piano tuning, repair of neon and electric signs, wig repair, and film developing and processing.
Miscellaneous repairs which are non-taxable shall include, but are not limited to, automobile club dues, shoeshines, and wig styling.
A component part of an item which is affixed to real property so as to be a part thereof may be removed by the owner or another, taken to a repair shop, repaired and then replaced in the equipment. The repairman's charges are subject to tax as repairs to tangible personal property.
D.C. Mun. Regs. r. 9-463