Monthly Sales And Use Tax Return - Dc Office Of Tax And Revenue printable pdf download

Sales delivered to purchasers outside DC; and

Monthly Sales and Use Tax

Certain sales in DC by a Qualified High Technology

Return

Company (QHTC) and certain sales to a QHTC.

NOTE: Charitable organizations must collect and pay

sales tax on taxable items only.

FILING PERIOD AND DUE DATES

TAX RATES

Your monthly return is due by the 20th of the month

after the month being reported. If the due date falls on

The 5.75% rate applies to:

a Saturday, Sunday, or legal holiday, the return is due

− Sales of tangible property delivered in DC;

the next business day. You must file a return, even if

− Rentals or leases of tangible personal property,

you did not make any sales or no sales or use tax is

except rentals of textiles to residential users;

due. Otherwise, you will receive a delinquency notice.

− Sales of newspapers and publications;

− Sales of food or drinks sold through vending

NOTE: If your monthly sales and use tax liability is

machines;

consistently less than $100, call the Office of Tax and

− Sales of these services: real property maintenance;

Revenue (OTR) at (202) 727-4TAX(4829) to change

landscaping; employment; personnel placement;

your filing requirement from monthly to annual.

data processing; information; production; fabrication

NAICS Business Activity Code

or printing; repairs or alterations of tangible personal

property; copying; photocopying, duplicating, or

Please refer to FR-500, Combined Business Tax

mailing; delivery; and laundering, dry cleaning, or

Registration Application for a list of codes. You may

pressing; unless the service is performed by coin-

also visit our website –

operated equipment.

− Sales of stationary two-way radio services, telegraph

FORMS

services, teletypewriter services, teleconferencing

This booklet has all the forms and instructions you will

services, “900,” “976,” “915,” and other “900” type

need. It is mailed to each registered taxpayer. You are

telecommunication services, telephone answering

responsible for filing and paying taxes on time whether

services, and coin-operated telephone services.

or not you receive the forms. You may want to file your

These services are exempt from sales tax if charges

return and pay your tax liability electronically, see our

to the end-user are subject to the DC gross receipts

website then click on Taxpayer Service

or the toll telecommunication tax;

Center.

− Admissions to certain public events, for more

details, see publication FR-379, General Informa-

tion: Sales and Use Taxes (see );

− Sales of local telephone service, gas, oil and

PAYMENTS

electricity for commercial use; and

− Sales of solid fuel or steam.

Write your Federal Employer Identification Number

(FEIN) or Social Security Number (SSN), FR-800A, and

The 9% rate applies to sales of alcoholic beverages

the tax year on your check or money order. Make it

sold for consumption off the premises.

payable to the DC Treasurer; mail it with your return to

The 10% rate applies to:

Office of Tax and Revenue, PO Box 679, Washington

− All sales of food and drink served or prepared for

DC 20044-0679. You can pay at any branch of the

immediate consumption or sold in or by

Wachovia Bank (formerly First Union Bank) in DC. You

restaurants, lunch counters, cafeterias, hotels,

can also pay electronically, see our website

caterers, boarding houses, carry-out shops, and

then click on Taxpayer Service Center.

other similar places of business. This includes

DISHONORED CHECKS

food or drink in a heated state, cold drinks

dispensed on a self-service basis into a

You will be charged $65 for any dishonored check you

container; and frozen yogurt, ice cream, ice milk

send to us.

or sherbet sold in quantities of less than one pint.

− Rentals of motor vehicles and utility trailers,

EXEMPT AND NONTAXABLE SALES

except those registered for commercial purposes;

− Sales of alcoholic beverages sold for

Sales to the United States or the DC Government

or any of their instrumentalities;

consumption on the premises; and

− Sales of prepaid telephone calling cards.

Sales to semipublic institutions with a DC

Certificate of Exemption (FR-551);

The 12% rate applies to charges for parking,

Sales to purchasers who furnished you with a DC

storing, or keeping motor vehicles or trailers.

Certificate of Resale (FR-368);

Monthly Sales And Use Tax Return - Dc Office Of Tax And Revenue

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