Todd S. Kim , Solicitor General, with whom Irvin B. Nathan , Attorney General for the District of Columbia at the time the briefs were filed, Loren L. AliKhan , Deputy Solicitor General, Mary L. Wilson , Senior Assistant Attorney General, Office of Solicitor General, Bennett Rushkoff , Chief, Public Advocacy Section, and Jimmy R. Rock , Assistant Attorney General, were on the brief, for appellee/cross-appellant.
Before BECKWITH and McLEESE, Associate Judges, and NEWMAN, Senior Judge.
BECKWITH, Associate Judge:
In the District of Columbia, sales tax is governed by D.C.Code §§ 47-2001 to 47-2027.1 That statute imposes tax on "vendors" for exercising the privilege of "selling at retail certain tangible personal property," as well as "selling certain selected services[.]" D.C.Code § 47...
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