Chapter: 9-4
SALES AND USE TAXES 

Title: 9 TAXATION AND ASSESSMENTS


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Section Number Section Heading Latest Version Effective Date
9-400 GENERAL PROVISIONS View text 1/1/1900
9-401 PERSONS FURNISHING NON-TAXABLE SERVICES View text 1/1/1900
9-402 CASUAL AND ISOLATED SALES View text 1/1/1900
9-403 INCONSEQUENTIAL ELEMENTS View text 1/1/1900
9-404 INTERSTATE COMMERCE View text 1/1/1900
9-405 STORAGE, USE, OR CONSUMPTION OF PROPERTY IN THE DISTRICT BY A PURCHASER View text 1/1/1900
9-406 SALES PRICE: CASH DISCOUNTS View text 1/1/1900
9-407 SALES PRICE: LABOR OR SERVICES View text 1/1/1900
9-408 SALES PRICE: TAXES, INTEREST, AND OTHER CHARGES View text 1/1/1900
9-409 INSTALLMENT, LAY-AWAY, AND OTHER CREDIT OR DEFERRED PAYMENT SALES View text 1/1/1900
9-410 BAD DEBTS AND DISCOUNTS ON SALES OF ACCOUNTS RECEIVABLE View text 1/1/1900
9-411 TAXABLE SERVICES UNDER CONTRACT PRIOR TO JULY 1, 1989 View text 1/1/1900
9-412 COLLECTION OF SALES TAX BY VENDORS View text 1/1/1900
9-413 AMOUNT OF SALES TAX COLLECTION BY VENDORS View text 1/1/1900
9-414 PURCHASES FOR RESALE View text 11/3/2017
9-415 CERTIFICATES OF REGISTRATION View text 1/1/1900
9-416 UNLAWFUL ADVERTISING View text 1/1/1900
9-417 CERTIFICATES OF EXEMPTION View text 4/26/2019
9-418 USE OF CERTIFICATES OF EXEMPTION BY SEMIPUBLIC INSTITUTIONS View text 1/1/1900
9-419 SALES TO FOREIGN GOVERNMENT AGENCIES, DIPLOMATS, EMPLOYEES, AND MILITARY PERSONNEL View text 1/1/1900
9-420 SALES TAX RETURNS View text 1/1/1900
9-421 EXTENSION OF TIME TO FILE RETURNS View text 1/1/1900
9-422 DISCLOSURE OF SALES AND USE TAX INFORMATION View text 1/1/1900
9-423 BOTTLED WATER DELIVERY SERVICE View text 4/17/2015
9-424 BOWLING ALLEY OR A BILLIARD PARLOR SERVICE View text 4/17/2015
9-425 CAR WASHING SERVICES View text 4/17/2015
9-426 CARPET AND UPHOLSTERY CLEANING SERVICES View text 4/17/2015
9-427 HEALTH-CLUB SERVICES View text 4/17/2015
9-428 SERVICE OF STORAGE OF HOUSEHOLD GOODS View text 4/17/2015
9-429 TANNING SERVICES View text 4/17/2015
9-430 ADMISSION TO PUBLIC EVENTS View text 1/1/1900
9-431 ADVERTISING, ADVERTISING AGENCIES, AND COMMERCIAL ARTISTS View text 1/1/1900
9-432 ARTISTS View text 1/1/1900
9-433 AUCTIONEERS View text 1/1/1900
9-434 BOOK MATCHES View text 1/1/1900
9-435 BOOKBINDING AND RELATED SERVICES View text 1/1/1900
9-436 CATERERS View text 1/1/1900
9-437 COIN-OPERATED DEVICES View text 1/1/1900
9-438 CONSTRUCTION, REPAIR, OR ALTERATION OF REAL PROPERTY View text 1/1/1900
9-439 CONTAINERS, CARTONS, BOXES, AND SIMILAR ITEMS View text 1/1/1900
9-440 FABRICATION OR PRODUCTION OF PERSONAL PROPERTY View text 1/1/1900
9-441 FLORISTS View text 1/1/1900
9-442 FOOD OR DRINK PREPARED FOR IMMEDIATE CONSUMPTION View text 1/1/1900
9-443 FOOD SERVED OR SOLD TO STUDENTS, PATIENTS, EMPLOYEES, FOOD STAMP RECIPIENTS, AND OTHERS View text 1/1/1900
9-444 GAS, OIL, SOLID FUEL, AND STEAM View text 1/1/1900
9-445 GOVERNMENT PURCHASES AND SALES View text 1/1/1900
9-446 HOTEL ROOMS, LODGINGS, AND OTHER ACCOMMODATIONS View text 1/1/1900
9-447 LABELS AND OTHER PRINTED MATERIAL SOLD TO MANUFACTURERS View text 1/1/1900
9-448 LAUNDRIES, DRY CLEANERS, AND LINEN SUPPLIERS View text 1/1/1900
9-449 MEDICINES, PHARMACEUTICALS, DRUGS, AND MEDICAL DEVICES View text 1/1/1900
9-450 MORTICIANS View text 1/1/1900
9-451 SALES OF MOTOR VEHICLES AND ACCESSORIES View text 1/1/1900
9-452 NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES View text 1/1/1900
9-453 ORTHOPEDIC AND PROSTHETIC APPLIANCES View text 1/1/1900
9-454 PARKING FEES: GENERAL PROVISIONS View text 1/1/1900
9-455 PARKING FEES: RESIDENTS OF APARTMENTS, CONDOMINIUMS, AND COOPS View text 1/1/1900
9-456 PARKING FEES: EXEMPTION CARDS View text 1/1/1900
9-457 PARKING LOT OPERATORS AND OTHER VENDORS OF PARKING AND STORAGE View text 1/1/1900
9-458 PHOTOGRAPHERS, PHOTOFINISHERS, AND PHOTOSTAT PRODUCERS View text 1/1/1900
9-459 PRINTING View text 1/1/1900
9-460 PUBLICATIONS AND SERVICES OF ORGANIZATIONS AND ASSOCIATIONS View text 1/1/1900
9-461 RENTALS, LEASES, AND LICENSES View text 1/1/1900
9-462 RENTAL OR LEASE OF MOTOR VEHICLES View text 1/1/1900
9-463 REPAIRS AND ALTERATIONS TO TANGIBLE PERSONAL PROPERTY View text 1/1/1900
9-464 MAINTENANCE AND SERVICE CONTRACTS View text 1/1/1900
9-465 INSTALLATION CHARGES View text 1/1/1900
9-466 SALES OF REPAIR OR REPLACEMENT PARTS ON AN EXCHANGE BASIS View text 1/1/1900
9-467 SERVICE CHARGES AND TIPS View text 1/1/1900
9-468 STENOGRAPHIC SERVICES, REPRODUCTION, ADDRESSING, AND MAILING View text 1/1/1900
9-469 STORAGE WAREHOUSEMEN AND FURNITURE MOVERS View text 1/1/1900
9-470 TIRE RECAPPING View text 1/1/1900
9-471 SALES TAX EXEMPTION, AND USE TAX ALLOCATION FOR TELECOMMUNICATION, UTILITY AND PUBLIC-SERVICE COMPANIES View text 1/1/1900
9-472 REAL PROPERTY MAINTENANCE View text 1/1/1900
9-473 LANDSCAPING View text 1/1/1900
9-474 DATA PROCESSING SERVICES View text 1/1/1900
9-475 INFORMATION SERVICES View text 1/1/1900
9-476 ADMISSIONS TO BOAT TOURS AND BOAT CRUISES, RENTALS OF BOATS, AND SALES OF FOOD, DRINKS, AND BEVERAGES ON BOATS View text 4/18/2014
9-477 [RESERVED] View text 1/1/1900
9-478 STREET VENDOR PAYMENT IN PLACE OF COLLECTING AND REMITTING SALES TAX View text 1/1/1900
9-479 [RESERVED] View text 1/1/1900
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 View text 1/1/1900
9-491 SALES AND USE TAXES IMPOSED ON THE SALE OF OR CHARGE FOR PLACING A JOB SEEKER WITH AN EMPLOYER IN THE DISTRICT View text 1/1/1900
9-492 EXEMPTIONS View text 1/1/1900
9-493 SALES PRICE: COMMUNICATION SERVICES View text 1/1/1900
9-494 [RESERVED] View text 1/1/1900
9-495 [RESERVED] View text 1/1/1900
9-496 BALLPARK SALES TAXES (PERMANENT BASEBALL ACT) View text 1/1/1900
9-497 PREPAID WIRELESS E911 CHARGE COLLECTION AND REMITTANCE View text 1/1/1900
9-498 [RESERVED] View text 1/1/1900
9-499 DEFINITIONS View text 1/1/1900