The District of Columbia Renews Amended Definition of "Retail Sale"

Friday, January 23rd, 2015

District of Columbia Department of Revenue

The Council of the District of Columbia ("Council") renewed the amended definition of "retail sale" to keep taxing certain services.

The Council amended the definition of "retail sale" in an emergency act that expired January 7, 2015. The new emergency act renews this definition until April 8, 2015. Under these emergency acts, the following services are taxable:

(1) Bottled water delivery services. This means the sale of bottled water by the gallon, generally for use with and dispensed by a water cooler or similar dispenser.

(2) Leasing space for the storage of household goods. This includes the leasing of self-storage rooms, compartments, lockers, containers, or outdoor spaces. This does not include general warehousing and storage or coin-operated lockers.

(3) Carpet and upholstery cleaning services. This includes the cleaning or dying of used rugs, carpets, or upholstery and rug repair.

(4) The sale of health club services or tanning services. "Health club services" include membership in athletic clubs, fitness centers, or other recreational sports facilities. "Health club services" does not include the use of such facilities for non-fitness-related purposes. "Tanning studio" means a business that sells manmade tans, including sun tanning and spray tanning.

(5) Car washing services. This includes cleaning, washing, waxing, polishing, or detailing automotive vehicles. This does not include coin-operated self-service carwashes.

(6) Bowling alley and billiard parlor services. This means the fees paid to access and use the premises and equipment in bowling alleys and billiard parlors are taxable.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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