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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-4. SALES AND USE TAXES |
Section 9-413. AMOUNT OF SALES TAX COLLECTION BY VENDORS
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413.1If the gross receipts from any sale are exempt from the tax, the vendor shall not collect reimbursement for any tax from the purchaser.
413.2If a sale is subject to the tax, the vendor shall add to the sales price and collect reimbursement for the tax from the purchaser in the amounts set forth in §§ 413.3 through 413.8.
413.3For each sale or charge subject to the sales tax at the two percent (2%) rate, a vendor shall collect the following reimbursement:
Range of Sale Price or Charge
Amount of Reimbursement
(a)
1¢ to 12¢
Nothing
(b)
13¢ to 62¢
1¢
(c)
63¢ to $ 1.12
2¢
(d)
For each additional 50¢ of sales price, or fraction of 50¢ of sales price
An additional 1¢
413.4For each sale or charge subject to the sales tax at the five percent (5%) rate, a vendor shall collect the following reimbursement:
Range of Sale Price or Charge
Amount of Reimbursement
(a)
1¢ to 12¢
Nothing
(b)
13¢ to 24¢
1¢
(c)
25¢ to 44¢
2¢
(d)
45¢ to 64¢
3¢
(e)
65¢ to 84¢
4¢
(f)
85¢ to $ 1.12
5¢
(g)
More than $ 1.12
5¢
on each dollar or any multiple of a dollar PLUS the amount due on any additional fraction of a dollar based on (a)-(f)
413.5For each sale or charge subject to the sales tax at the six percent (6%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Range of Sale Price or Charge
Tax
(a)
.09 to .24
01
(b)
.25 to .41
02
(c)
.42 to .58
03
(d)
.59 to .74
04
(e)
.75 to .91
05
(f)
.92 to 1.08
06
(g)
For amounts over one dollar and eight cents ($ 1.08), compute the tax based on six cents (6¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(f) of this section.
413.6For each sale or charge subject to the sales tax at the nine percent (9%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Range of Sale Price or Charge
Tax
(a)
.06 to .16
01
(b)
.17 to .27
02
(c)
.28 to .38
03
(d)
.39 to .49
04
(e)
.50 to .61
05
(f)
.62 to .72
06
(g)
.73 to .83
07
(h)
.84 to .94
08
(i)
.95 to 1.05
09
(j)
For amounts over one dollar and five cents ($ 1.05), compute the tax based on nine cents (9¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(i) of § 413.6.
413.7For each sale or charge subject to the sales tax at the twelve percent (12%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Range of Sale Price or Charge
Tax
(a)
.05 to .12
.01
(b)
.13 to .20
.02
(c)
.21 to .29
.03
(d)
.30 to .37
.04
(e)
.38 to .45
.05
(f)
.46 to .54
.06
(g)
.55 to .62
.07
(h)
.63 to .70
.08
(i)
.71 to .79
.09
(j)
.80 to .87
.10
(k)
.88 to .95
.11
(l)
.96 to 1.04
.12
(m)
For amounts over one dollar and four cents ($1.04), compute the tax based on twelve cents (12¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(l) of § 413.7.
413.8For each sale or charge subject to the sales tax at the eleven percent (11%) rate, the vendor shall collect the following reimbursement: (cents are expressed in decimals of a dollar)
Range of Sale Price or Charge
Tax
(a)
.05 to .13
.01
(b)
.14 to .22
.02
(c)
.23 to .31
.03
(d)
.32 to .40
.04
(e)
.41 to .49
.05
(f)
.50 to .59
.06
(g)
.60 to .68
.07
(h)
.69 to .77
.08
(i)
.78 to .86
.09
(j)
.87 to .95
.10
(k)
.96 to 1.04
.11
(l)
For amounts over one dollar and four cents ($1.04), compute the tax based on eleven cents (11¢) on each dollar or multiple of a dollar plus the amount due on any additional fraction of a dollar based on (a)-(k) of this section.
413.9[Deleted] 36 DCR 4600a, 4600c (June 30, 1989).