GOVERNMENT OF     nm DISTRICT OF COLUMBIA
                                 OFFICE OF THE CHlBF FlNANCJ:AL OFFICER

                                                  ***
                                      OFFICE OF TAX.AND REVENUE




pi[J.ce of tile Genel'alCouns@!
                                              JllJlUary 28, 2016




                      Re: .         .             for District of Cobimbia Tu lblling
                                   DJstriet of Columbia Sales and Use Tax.

   l)ear·
    Thill oorrespondence responds to your private letter ruling for
    regarding District ofColumbia sales and use tax. Thill ruling idi,ll!!ed on the facts provided and
    eurrent law. You t\llMO't rely on this ruling if the facts, law ori:egulatlons subsequently ohange,
      I,    ISSUE
    Are·             services subject w mues tw. and use tax?
     ll.     CONCLUSION
                 GOVERNMENT OF THE DISTRICT OF COLUMBIA
                    OFFICE OF THE CHIBF FINANCIAL OFFICER
                         OFFICE OF TAX AND REVENUE
                                            ***
                                            M M
OFFICE OF THE GENERAL COUNSEL

                                    Febniary 23, 2017




                   Re: Request for District of Columbia Tax Ruling
                       Distl'ict of Columbia Sales and Use Tax

Dear
This co1respo11dence responds to your private letter ruling reqi1est regarding District of
Columbia (fue "Dish-ict") sales tax, This ruling is based on the facts provided and current
law. You cannot rely on this ruling if the foots, law, or regulations subsequently change,

I. ISSUE

   1. Are                   installation fees to District of Columbia customers subject to
       sales and use tax?

 II. FACTS