Back to Sales Tax Updates

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.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

District of Columbia Enacts Exemptions for Feminine Hygiene Products and Diapers

Washington D.C. enacted sales tax exemptions for sales of feminine hygiene products and diapers, approved on December 2, 2016 and effective after a 30-day congressional review period.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

District of Columbia Adds New Services to Taxable Retail Sales

The District of Columbia enacted its Fiscal Year 2015 Budget Support Emergency Act of 2014, which updates the definition of retail sales to include new services, applicable October 1, 2014.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

District of Columbia Enacts Click-Through Nexus Provision

District of Columbia Mayor Vincent Gray has signed legislation which enacts a click-through nexus provision.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

District of Columbia to Reduce Sales Tax Rate

District of Columbia Mayor Vincent C. Gray has signed the Fiscal Year 2014 Budget Support Emergency Act of 2013, reducing the sales tax…

District of Columbia Enacts Restaurant Utilities Exemption

District of Columbia Mayor Vincent C. Gray has signed the Fiscal Year 2014 Budget Support Emergency Act of 2013, enacting a restaurant utilities exemption.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

D.C. Enacts Employer Use Tax Return Provisions

The District of Columbia has enacted the Fiscal Year 2013 Budget Support Act of 2012, which creates new requirements for employer use tax returns.

D.C. Amends Online Hotel Sales Tax Provisions

The District of Columbia has enacted the Fiscal Year 2013 Budget Support Act of 2012, which amends online hotel sales tax provisions.

District of Columbia Issues Emergency Act Clarifying Sales Tax Exemption on Restaurant Utilities

The District of Columbia has enacted emergency legislation amending Act 18-0645, known as the \”Processing Sales Tax Clarification Act of 2010.\”

District of Columbia Fiscal Year 2011 Budget Support Act of 2010 Enacted.

The District of Columbia has enacted the Fiscal Year 2011 Budget Support Act of 2010.

District of Columbia Offers Tax Amnesty for Unpaid Tax Obligations.

The District of Columbia has enacted a tax amnesty period taking place from August 2, 2010 to September 30, 2010.

District of Columbia Enacts Second FY 2010 Budget Support Emergency Act

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.

District of Columbia Increase Sales Tax Rate and Authorizes Amnesty Program

There were several changes included in the District of Columbia\’s Budget Support Emergency Act of 2009.