The D.C. Code has been amended to specifically exempt valet parking in the District of Columbia. Sales tax on valet parking has never been applied before but legislature has deemed it necessary to have a written ruling which addresses the service. A valet parking service is defined as “a business that takes temporary control of an individual’s motor vehicle, while that individual is attending any restaurant, business, activity, or event, to park store, or retrieve the vehicle”. If garage space is used to store the vehicles then the service is taxable. (D.C.A. 14-453, Laws 2002)