A contract for the maintenance of tangible personal property is considered a repair contract and shall be subject to tax, whether paid in one payment or periodic payments.
The tax shall apply to the total amount charged, whether or not any materials are furnished.
Some examples of taxable maintenance contracts are the following:
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
D.C. Mun. Regs. tit. 9, r. 9-464