Section 9-807. SALES OF MOTOR FUEL TO THE UNITED STATES GOVERNMENT

 

807.1Sales of motor fuel to the United States government and its agencies shall not be subject to the tax. The provisions of this section shall govern the procedures for making and reporting such sales.

 

807.2If sales are made by credit card, copies of monthly invoices which furnish the following information shall be submitted to the Department with motor fuel tax returns:

 

(a) The number of gallons purchased by the agency;

 

(b) The number of gallons purchased by the agency in the District; and

 

(c) The total amount of District tax claimed to be exempt on the invoice.

 

807.3Copies of sales tickets from which invoices are prepared shall be retained and must bear the name and address of the dealer service station and the name and address of the purchaser.

 

807.4Microfilm or other facsimile sales ticket records shall be acceptable.

 

807.5Invoices that do not contain the required information will not be accepted as evidence of exemption. If proper invoices are not available, the transaction will be treated as a cash transaction requiring the submission of Form 1094.

 

807.6If sales are made on a cash basis (or if proper invoice information is not available, as set forth in § 607.5), Form 1094 shall be completed and submitted with the original cash receipt or invoice.

 

807.7Failure to submit the cash receipt or a reproduction of the receipt with the Form 1094 will result in a disallowance of the exemption.

 

807.8Each cash receipt shall bear the name and address of the dealer service station and the name and address of the purchaser.

 

source

Administrative Ruling No. 1, 16 DCRR.