Section 9-434. BOOK MATCHES

Latest version.

434.1The gross receipts from the sale of book matches to be used or consumed for any purpose other than resale shall be subject to the tax, including gross receipts from sales of book matches where the matches are given free of charge with cigars, cigarettes, or other tobacco products.

434.2If a purchaser of book matches purchases them tax-free from a non-registered vendor, or buys them under a Certificate of Resale because a portion of the order shall be resold, the purchaser must pay District use tax on the cost price of that portion of the matches to be given away free of charge, whether given away with the sale of tobacco products or by themselves.

source

Administrative Ruling No. 8, 16 DCRR.

                    
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