D.C. Municipal Regulations (Last Updated: September 13, 2017)

Section 9-423. BOTTLED WATER DELIVERY SERVICE

Latest version.

423.1The sale by a bottled water delivery service of bottled water by the gallon generally for use with and to be dispensed from a water cooler or similar type of water dispenser is subject to sales tax.

423.2Persons operating a bottled water delivery service business must report and pay the sales tax on the gross proceeds derived from that business. A security deposit is not part of the taxable purchase price.

authority

D.C. Official Code § 47-2023 (2012 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub.L. 109-356; D.C. Official Code § 1-204.24d (2014 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Final Rulemaking published at 62 DCR 4890 (April 17, 2015).

                    
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