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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.

District of Columbia Repeals its Back-to-School Tax Holiday

In a move to increase revenues, legislation has been enacted in D.C. to repeal the August 2009 sales tax holiday.

District of Columbia Announces Sales Tax Holiday Dates

The District of Columbia has announced that its sales tax holiday on clothing will run from November 24 to December 3, 2006.

Washington D.C. sales tax holiday: Nov. 25 – Dec. 4, 2005

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

Washington D.C. sales tax holiday: Aug. 6 – Aug. 14, 2005

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

Charges for nontaxable communications services in D.C. to be excluded from sales price.

Even if the nontaxable communication services are not separately stated from the taxable services, they will not be included in the term \”sales price\” as long as the vendor can reasonably identify them in its books and records.

Valet Parking in District of Columbia exempt.

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…