D.C. Mun. Regs. r. 9-492
The sale of or charge for any service of procuring, offering, or attempting to procure in the District a job seeker for an employer or employment for a job seeker or the service of placing a job seeker with an employer in the District to the United States or the District of Columbia governments, or any instrumentality of either, shall be exempt from the tax, in accordance with § 417 of this chapter, if the vendor has provided proof of payment by and a purchase order from the United States or District of Columbia governments, or the instrumentality of either and has shown on the record of sale the following:
The sale of or charge for any service of procuring, offering, or attempting to procure in the District a job seeker for an employer or employment for a job seeker or the service of placing a job seeker with an employer in the District to a semipublic institution for which the semipublic institution has presented a valid District of Columbia certificate of exemption shall be exempt from the tax, in accordance with §§ 417 and 418 of this chapter, if the vendor has provided proof of payment by the semipublic institution.
The sale of or charge for any service of procuring, offering, or attempting to procure in the District a job seeker for an employer or employment for a job seeker or the service of placing a job seeker with an employer in the District to a foreign government agency, diplomat, or employee or military personnel for which a valid United States Department of State Missions Tax Exemption Card or United States Department of State Tax Exemption Card issued pursuant to the Foreign Missions Act ( 22 U.S.C. 4310 shall be exempt from the tax, in accordance with § 419 of this chapter.
D.C. Mun. Regs. r. 9-492