D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-4. SALES AND USE TAXES |
Section 9-401. PERSONS FURNISHING NON-TAXABLE SERVICES
Latest version.
-
401.1Persons who furnish a nontaxable service are considered consumers of all materials and supplies purchased to operate that business.
401.2Persons who furnish non-taxable services must reimburse the vendors from whom they purchase materials and supplies for the sales tax.
source
Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).