D.C. Mun. Regs. r. 9-470
Current through Register Vol. 71, No. 25, June 21, 2024
The gross receipts from the sale of recapped tires (a sale of tangible personal property) are subject to the sales tax.
The gross receipts from the total charge for recapping a person's tire on special order are subject to the tax (a fabrication or production of tangible personal property on special order for a consideration).
D.C. Mun. Regs. r. 9-470