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 Rate


Range of Local Rates


Local Rates Apply to Use Tax




Amnesty Filing Dates

August 2, 2010 - September 30, 2010

Go to District of Columbia Amnesty Page

Tax obligations due before December 31, 2009.


Individual and Business Tax


All penalties and fees waived.

Administration Information
Streamlined Sales Tax Status

Advisory State


1 Sales Tax Jurisdiction



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

D.C. Resale Certificate


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

  • 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.

  • 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

District of Columbia Enacts Click-Through Nexus Provision

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

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.