D.C. Mun. Regs. tit. 9, r. 9-465

Current through Register Vol. 71, No. 35, August 30, 2024

Rule 9-465 - INSTALLATION CHARGES

465.1

Installation charges for any materials or parts which constitute a repair of existing tangible personal property shall be subject to tax.

465.2

Where an installation charge is made in connection with the sale of a new and complete item the installation charge shall not be taxable if separately stated.

Some examples of exempt installation charges would be in connection with the sale of the following:

(a) Draperies;

(b) Venetian blinds;

(c) Storm windows and doors; and

(d) Wall-to-wall carpeting;

(e) Gas and electric stoves.

D.C. Mun. Regs. tit. 9, r. 9-465

Administrative Ruling No. 7, 16 DCRR