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District of Columbia Sales Tax

On this page you will find handy sales and use tax information about District of Columbia.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to District of Columbia that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.000%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

August 2, 2010 - September 30, 2010

Go to District of Columbia Amnesty Page
AMNESTY INCLUSION PERIODS

Tax obligations due before December 31, 2009.

TAX TYPES AND CONDITIONS

Individual and Business Tax
AMNESTY BENEFITS

All penalties and fees waived.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

D.C. Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: certain medical products, food for home preparation or consumption, utilities used for manufacturing, transportation and communication services

 

Entity types of exemptions: semipublic institutions located in D.C., United States or the DC Government, States & Political Subdivisions, Foreign Embassies & Diplomats, Certain sales to a public utility or telecommunications company, Semi-public institutions, Charitable organizations
State Links
State Tax Web Page

D.C. Office of Tax and Revenue
Rate Look-Up Page

D.C. Sales Tax Rate Look-Up
Registration Link

Register for D.C. Sales Tax
History & Fun Facts
HISTORY

  • D.C. first imposed its gross sales and compensating use tax in 1949. These are codified in D.C. Code of 2001.
  • Sales tax provided 20% of D.C. tax revenue in 2017. D.C.’s sales tax rate of 6% is the same as surrounding states of Maryland and Virginia combined state and local rates at 6%. However, D.C. does have higher rates for certain goods.
FUN FACTS
  • D.C. imposes a 10% sales tax rate on restaurant meals, 10.25% on hotels, and 10.25% on alcoholic beverages sold for off-the-premises consumption.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

D.C. Provides Guidance on Taxability of Mandatory Service Charges

Initiative 82 – passed by District of Columbia voters in November 2022 – eliminated the tipped minimum wage for servers, bartenders and tipped workers. To reach D.C.’s minimum wage, the difference is made up with gratuities, whether voluntarily given by…

D.C. Court Affirms the Denial of Refund Claim for Hospital

The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

DC Short-Term Rental Law Goes Into Effect

The District of Columbia’s law regarding short-term rental hosts that was passed in 2018 is now going into effect.

The District of Columbia Exempts At-Home COVID Tests from Sales Tax

Beginning on January 24, 2022, the D.C. Office of Tax and Revenue exempts at-home COVID-19 tests from the District’s sales and use tax.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

D.C. Provides Guidance on Restaurant Sales Made Through a Marketplace Facilitator

D.C. has issued a notice regarding the sales tax treatment of restaurant sales of food, drink and alcohol made through a marketplace facilitator.

D.C. Consumer Use Tax to Be Filed on Online Portal, Effective November 20, 2019

Effective November 20, 2019, D.C. taxpayers are required to file the Consumer Use Tax return and remit payment through the MyTax.DC.gov website.

District of Columbia Repeals Sales Tax Exemption for Qualified High Technology Companies

Effective October 1, 2019, D.C. has repealed two sales and use tax exemptions for purchases and sales by Qualified High Technology Companies.

District of Columbia Increases Tax Rate on Soft Drinks

Effective October 1, 2019, the District of Columbia is increasing the sales and use tax rate on sales of soft drinks to 8%.

East Coast States Sales Tax Changes to Know

We explore four recent East Coast sales tax updates and examine how these changes may affect your business operations, including some opportunities that may reap big benefits.

Sales of Digital Goods Taxable in District of Columbia

Effective January 1, 2019, sales of digital goods into the District of Columbia are subject to sales and use tax.

D.C. Passes Economic and Marketplace Nexus Legislation

The District of Columbia has passed economic nexus legislation that requires remote sellers to collect sales tax on sales into the U.S. capital if they exceed an economic threshold.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

D.C. Increases Sales and Use Tax Rate

The District of Columbia will increase its sales and use tax rate to 6%, effective October 1, 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

District of Columbia to Impose Penalties on Noncompliant Event Promoters

Beginning November 2017, special event promoters who fail to provide required vendor and exhibitor information to the D.C. Office of Tax and Revenue will face statutory penalties.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.