D.C. Mun. Regs. tit. 9, r. 9-469

Current through Register Vol. 71, No. 50, December 13, 2024
Rule 9-469 - STORAGE WAREHOUSEMEN AND FURNITURE MOVERS
469.1

For the purposes of this chapter, storage warehousemen, furniture movers, and persons engaged in similar businesses, are engaged primarily in the rendition of a service, and the receipts from such services are not subject to tax.

469.2

Storage warehousemen, furniture movers and other persons covered under this section must reimburse their vendors for the tax on all commodities purchased for use in carrying on their businesses.

D.C. Mun. Regs. tit. 9, r. 9-469

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954)