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

Section 9-464. MAINTENANCE AND SERVICE CONTRACTS

Latest version.

464.1A contract for the maintenance of tangible personal property is considered a repair contract and shall be subject to tax, whether paid in one payment or periodic payments.

464.2The tax shall apply to the total amount charged, whether or not any materials are furnished.

464.3Some examples of taxable maintenance contracts are the following:

(a) Office machines;

(b) Electrical signs;

(c) Manufacturing machinery; and

(d) Home appliances, such as televisions, refrigerators, washers, and dryers.

464.4[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

464.5[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

464.6[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

source

Administrative Ruling No. 7, 16 DCRR; as amended by Final Rulemaking published at 36 DCR 8057, 3059 (November 24, 1989).

                    
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