Section 9-400. GENERAL PROVISIONS

Section 9-401. PERSONS FURNISHING NON-TAXABLE SERVICES

Section 9-402. CASUAL AND ISOLATED SALES

Section 9-403. INCONSEQUENTIAL ELEMENTS

Section 9-404. INTERSTATE COMMERCE

Section 9-405. STORAGE, USE, OR CONSUMPTION OF PROPERTY IN THE DISTRICT BY A PURCHASER

Section 9-406. SALES PRICE: CASH DISCOUNTS

Section 9-407. SALES PRICE: LABOR OR SERVICES

Section 9-408. SALES PRICE: TAXES, INTEREST, AND OTHER CHARGES

Section 9-409. INSTALLMENT, LAY-AWAY, AND OTHER CREDIT OR DEFERRED PAYMENT SALES

Section 9-410. BAD DEBTS AND DISCOUNTS ON SALES OF ACCOUNTS RECEIVABLE

Section 9-411. TAXABLE SERVICES UNDER CONTRACT PRIOR TO JULY 1, 1989

Section 9-412. COLLECTION OF SALES TAX BY VENDORS

Section 9-413. AMOUNT OF SALES TAX COLLECTION BY VENDORS

Section 9-414. PURCHASES FOR RESALE

Section 9-415. CERTIFICATES OF REGISTRATION

Section 9-416. UNLAWFUL ADVERTISING

Section 9-417. CERTIFICATES OF EXEMPTION

Section 9-418. USE OF CERTIFICATES OF EXEMPTION BY SEMIPUBLIC INSTITUTIONS

Section 9-419. SALES TO FOREIGN GOVERNMENT AGENCIES, DIPLOMATS, EMPLOYEES, AND MILITARY PERSONNEL

Section 9-420. SALES TAX RETURNS

Section 9-421. EXTENSION OF TIME TO FILE RETURNS

Section 9-422. DISCLOSURE OF SALES AND USE TAX INFORMATION

Section 9-423. BOTTLED WATER DELIVERY SERVICE

Section 9-424. BOWLING ALLEY OR A BILLIARD PARLOR SERVICE

Section 9-425. CAR WASHING SERVICES

Section 9-426. CARPET AND UPHOLSTERY CLEANING SERVICES

Section 9-427. HEALTH-CLUB SERVICES

Section 9-428. SERVICE OF STORAGE OF HOUSEHOLD GOODS

Section 9-429. TANNING SERVICES

Section 9-430. ADMISSION TO PUBLIC EVENTS

Section 9-431. ADVERTISING, ADVERTISING AGENCIES, AND COMMERCIAL ARTISTS

Section 9-432. ARTISTS

Section 9-433. AUCTIONEERS

Section 9-434. BOOK MATCHES

Section 9-435. BOOKBINDING AND RELATED SERVICES

Section 9-436. CATERERS

Section 9-437. COIN-OPERATED DEVICES

Section 9-438. CONSTRUCTION, REPAIR, OR ALTERATION OF REAL PROPERTY

Section 9-439. CONTAINERS, CARTONS, BOXES, AND SIMILAR ITEMS

Section 9-440. FABRICATION OR PRODUCTION OF PERSONAL PROPERTY

Section 9-441. FLORISTS

Section 9-442. FOOD OR DRINK PREPARED FOR IMMEDIATE CONSUMPTION

Section 9-443. FOOD SERVED OR SOLD TO STUDENTS, PATIENTS, EMPLOYEES, FOOD STAMP RECIPIENTS, AND OTHERS

Section 9-444. GAS, OIL, SOLID FUEL, AND STEAM

Section 9-445. GOVERNMENT PURCHASES AND SALES

Section 9-446. HOTEL ROOMS, LODGINGS, AND OTHER ACCOMMODATIONS

Section 9-447. LABELS AND OTHER PRINTED MATERIAL SOLD TO MANUFACTURERS

Section 9-448. LAUNDRIES, DRY CLEANERS, AND LINEN SUPPLIERS

Section 9-449. MEDICINES, PHARMACEUTICALS, DRUGS, AND MEDICAL DEVICES

Section 9-450. MORTICIANS

Section 9-451. SALES OF MOTOR VEHICLES AND ACCESSORIES

Section 9-452. NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES

Section 9-453. ORTHOPEDIC AND PROSTHETIC APPLIANCES

Section 9-454. PARKING FEES: GENERAL PROVISIONS

Section 9-455. PARKING FEES: RESIDENTS OF APARTMENTS, CONDOMINIUMS, AND COOPS

Section 9-456. PARKING FEES: EXEMPTION CARDS

Section 9-457. PARKING LOT OPERATORS AND OTHER VENDORS OF PARKING AND STORAGE

Section 9-458. PHOTOGRAPHERS, PHOTOFINISHERS, AND PHOTOSTAT PRODUCERS

Section 9-459. PRINTING

Section 9-460. PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS

Section 9-461. RENTALS, LEASES, AND LICENSES

Section 9-462. RENTAL OR LEASE OF MOTOR VEHICLES

Section 9-463. REPAIRS AND ALTERATIONS TO TANGIBLE PERSONAL PROPERTY

Section 9-464. MAINTENANCE AND SERVICE CONTRACTS

Section 9-465. INSTALLATION CHARGES

Section 9-466. SALES OF REPAIR OR REPLACEMENT PARTS ON AN EXCHANGE BASIS

Section 9-467. SERVICE CHARGES AND TIPS

Section 9-468. STENOGRAPHIC SERVICES, REPRODUCTION, ADDRESSING, AND MAILING

Section 9-469. STORAGE WAREHOUSEMEN AND FURNITURE MOVERS

Section 9-470. TIRE RECAPPING

Section 9-471. SALES TAX EXEMPTION, AND USE TAX ALLOCATION FOR TELECOMMUNICATION, UTILITY AND PUBLIC-SERVICE COMPANIES

Section 9-472. REAL PROPERTY MAINTENANCE

Section 9-473. LANDSCAPING

Section 9-474. DATA PROCESSING SERVICES

Section 9-475. INFORMATION SERVICES

Section 9-476. ADMISSIONS TO BOAT TOURS AND BOAT CRUISES, RENTALS OF BOATS, AND SALES OF FOOD, DRINKS, AND BEVERAGES ON BOATS

Section 9-477. [RESERVED]

Section 9-478. STREET VENDOR PAYMENT IN PLACE OF COLLECTING AND REMITTING SALES TAX

Section 9-479. [RESERVED]

Section 9-490. SALES AND USE TAXES ON THE SALE OF OR CHARGE FOR THE SERVICE OF PROCURING, OFFERING, OR ATTEMPTING TO PROCURE IN THE DISTRICT A JOB SEEKER FOR AN EMPLOYER OR EMPLOYMENT FOR A JOB SEEKER

Section 9-491. SALES AND USE TAXES IMPOSED ON THE SALE OF OR CHARGE FOR PLACING A JOB SEEKER WITH AN EMPLOYER IN THE DISTRICT

Section 9-492. EXEMPTIONS

Section 9-493. SALES PRICE: COMMUNICATION SERVICES

Section 9-494. [RESERVED]

Section 9-495. [RESERVED]

Section 9-496. BALLPARK SALES TAXES (PERMANENT BASEBALL ACT)

Section 9-497. [RESERVED]

Section 9-498. [RESERVED]

Section 9-499. DEFINITIONS