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The District of Columbia has passed a second budget support act which repeals the previous one, but reenacts some of the repealed acts sales and use tax provisions. Beginning October 1, 2009 and ending September 30, 2012, the general sales and use tax rate will increase from 5.75% to 6%. The authorization to establish an amnesty program to allow taxpayers liable to pay certain taxes on returns or reports was also reenacted. The amnesty is allowed for tax periods ending prior to December 31, 2008 or December 31, 2009 if the program is established after December 31, 2009. In addition, the repeal of the District’s sales tax holidays provisions was reenacted. (Act 18-207 (D.C.B. 18-443), Laws 2009, effective October 15, 2009, for a 90-day period that expires January 13, 2010)

(11/08/2009)

There were several changes included in the District of Columbia’s Budget Support Emergency Act of 2009. Beginning October 1, 2009 and ending September 30, 2012, the general sales and use tax rate will increase from 5.75% to 6%. Also included was the Tax Compliance Emergency Act of 2009 which authorizes the Chief Financial Officer to establish an amnesty program to allow taxpayers liable to pay certain taxes on returns or reports. No dates have been set. The August tax holiday provision was repealed by the Sales Tax Applicability Act of 2009. (Act 18-187 (D.C.B. 18-409), Laws 2009, approved August 26, 2009, effective for a 90-day period expiring November 24, 2009)

(09/02/2009)

In a move to increase revenues, legislation has been enacted in D.C. to repeal the August 2009 sales tax holiday. In earlier years the tax holiday provided a nine day exemption from the 5.75 percent sales tax on purchase of clothing, accessories, shoes and school supplies for $100 or less. Nothing has been said about the status of the other sales tax holiday at the end of 2009. (News Release, District of Columbia Office of Tax and Revenue, July 20, 2009)

(07/22/2009)

The District of Columbia has announced that its sales tax holiday on clothing will run from November 24 to December 3, 2006. The sales tax holiday provides an exemption for clothing, accessory items or shoes that cost $100 or less per item. School supplies are not included in this sales tax holiday. (Press Release, District of Columbia Office of Tax and Revenue, Nov. 13, 2006)

(11/27/2006)

School items, clothes, accessories and shoes less than $100. Includes items on layaway or sales where the final layaway payment is made on the holiday. See Details

(08/02/2005)

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