D.C. Mun. Regs. r. 9-469
Current through Register Vol. 71, No. 25, June 21, 2024
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.
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. r. 9-469