D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-4. SALES AND USE TAXES |
Section 9-469. STORAGE WAREHOUSEMEN AND FURNITURE MOVERS
Latest version.
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469.1For the purposes of this chapter, storage warehousemen, furniture movers, and persons engaged in similar businesses, are engaged primarily in the rendition of a service, and the receipts from such services are not subject to tax.
469.2Storage warehousemen, furniture movers and other persons covered under this section must reimburse their vendors for the tax on all commodities purchased for use in carrying on their businesses.
source
Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).