Form Fr-329 - Consumer Use Tax On Purchases And Rentals - 2015 Page 2
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1
2Instructions for Form FR-329
Criminal penalties
You will be penalized under the criminal provisions of the DC
Who should file Form FR-329?
Code, Title 47 if you are required to file a return or report, or
File Form FR-329 if during tax year 2015 you paid a total of more than
perform any act and you –
$400 for merchandise, services, or rentals on which you did not pay
• Fail to file the return or report timely. If convicted, you will
sales tax. Typically, you do not pay sales tax on:
be fined not more than $1,000 or imprisoned for not more
than 180 days, or both, for each failure or neglect;
• Merchandise you ordered through catalogs;
• Willfully fail to file the return or report timely. If convicted,
• Merchandise shipped to DC that you bought or rented outside
you will be fined not more than $5,000 or imprisoned for
DC; and
not more than 180 days, or both;
• Merchandise taxed in DC but not in the state where purchased.
• Willfully attempt to evade or defeat a tax; willfully fail to
collect, account for, or pay a tax; or willfully make
Do not file Form FR-329 for a business. Businesses should file a Form
fraudulent or false statements. See DC Code §47-4101
FR-800A (annual return), Form FR-800Q (quarterly return), or a Form
through 4107.
FR-800M (monthly return) to report sales tax (in the “use tax” section)
These penalties are in addition to penalties under DC Code §22-
on such purchases and rentals.
2405 for false statements (and any other applicable penalties).
Taxpayer Identification Number(s) (TIN)
Corporate officers may be held personally liable for the payment
You must have a valid TIN.
of taxes owed to DC.
• A SSN is a valid number issued by the Social Security Admin-
Sales tax you owe
istration (SSA) of the United States Government. To apply for a
Include shipping and handling charges in the sales price when
SSN, get Form SS-5, Application for a Social Security Card, from
they are listed as a line item on the bill.
your local SSA office or online at You may also get
this form by calling 1-800-772-1213.
Line 1 Merchandise, services and rentals
You must wait until you receive your SSN before you file a DC return.
Enter the total sales price of all your purchases of merchandise,
Your return may be rejected if your SSN is missing, incorrect or invalid.
services and rentals on which you did not pay any DC or state
sales tax. Multiply the amount by .0575 and enter the result
International ACH Transaction (IAT)
in the tax column.
International ACH Transaction (IAT). Your payment cannot be drawn
on a foreign account. You must pay by money order (US dollars) or
Taxable merchandise includes, but is not limited to, furniture,
credit card instead.
clothing, shoes, jewelry, perfume, cosmetics, computer hardware
and software, appliances, electronic equipment, cameras,
Penalty and interest charges
antiques, art, office supplies, sporting goods and rare coins.
OTR will charge -
• A penalty of 5% per month if you fail to file a return or pay any
Taxable services include data processing, real property
tax due on time. It is computed on the unpaid tax for each month,
maintenance, information services, dry cleaning, landscaping,
or fraction of a month, that the return is not filed or the tax is not
photographic services and film processing.
paid. It may not exceed an additional amount equal to 25% of the
tax due;
Taxable rentals include rental of furniture, televisions, stereos,
• A 20% penalty on the portion of an underpayment of taxes if attrib-
computer hardware and software and lawn equipment.
utable to negligence. Negligence is a failure to make a reasonable
Line 2 Alcoholic beverages
attempt to comply with the law or to exercise ordinary and reason-
Enter the total sales price of all your purchases of alcoholic
able care in preparing tax returns without the intent to defraud.
beverages on which you did not pay any DC or state sales tax.
One indication of negligence is a failure to keep adequate books
Multiply the amount by .10 and enter the result in the tax column.
and records;
• Interest of 10% per year, compounded daily, on a late payment.
Line 3 Purchases of catered food or drink or rentals of non-
• A one-time fee to cover internal collection efforts on any unpaid
commercial vehicles.
balance. The collection fee assessed is 10% of the tax balance due
Enter the total sales price of all your purchases and rentals on
after 90 days. Payments received by OTR on accounts subject to
which you did not pay any DC or state sales tax. Multiply the
the fee are first applied to the fee then to penalty, interest and tax
.
amount by
10 and enter the result in the tax column.
owed;
• A civil fraud penalty of 75% of the underpayment which is attribut-
Line 4 RESERVED
able to fraud (see DC Code §47-4212).
Preparer Tax Identification Number (PTIN)
Enforcement actions
IRS rules have changed. If you are a paid preparer, you are
OTR may use lien, levy, seizure, collection agencies and liability offset if
required to have a PTIN issued by the IRS. A PTIN is a number
a taxpayer fails to pay the District within 20 days after receiving a Notice
issued and authorized by the IRS to file a return on the taxpay-
of Tax Due and a demand for payment. Visit
ers’ behalf.
click “Individual Income Tax”, “Collection Division”, “Enforcement Actions”.
2015 FR-329 Consumer Use Tax on Purchases and Rentals page 2
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