Intructions For Annual Sales And Use Tax Return - District Of Columbia, Washington (Page 2 of 2) in pdf

ANNUAL RETURN INSTRUCTIONS

Line 7: Taxable at 10% In Column B enter the amount of all sales

USE TAX

taxed at 10% for the year being reported. Multiply the amount by

NOTE: Lines 1-4 are for reporting use tax.

.10 and enter the result on Line 7, Column C.

Line 1: Taxable at 5.75%. In Column B enter the TAXABLE

Line 8: Taxable at 12%. In Column B enter the amount of all sales

AMOUNT of all items or services used by you in the District for

taxed at 12% for the year being reported. Multiply the amount by

the year being reported for which you have not previously paid a

.12 and enter the result on Line 8, Column C.

sales tax to any state. Multiply the amount by .0575 and enter the

result on Line 1, Column C.

Line 9: Taxable at 14.5%. In Column B enter the amount of all

sales taxed at 14.5% for the year being reported. Multiply the

Line 2: Taxable at 8%. In Column B enter the TAXABLE

amount by .145 and enter the result on line 9, Column C.

AMOUNT of alcoholic beverages used by you in the District for

the year being reported for which you have not previously paid a

Line 10, Column B: Add all entries on Lines 5 through 9 of

sales tax to any state. Multiply the amount by .08 and enter the

Column B and enter as the TOTAL TAXABLE SALES.

result on Line 2, Column C.

Line 10, Column C: Add all entries on Lines 5 through 9 of

Line 3: Taxable at 10% In Column B enter the TAXABLE

Column C and enter as the TOTAL SALES TAX.

AMOUNT of all food and drink used or consumed in the District,

Line 11, Column B: Enter your TOTAL EXEMPT SALES for the

or rentals of motor vehicles or utility trailers (except for commer-

sales year being reported, including eligible sales during the sales

cial uses) in the immediately preceding year for which you have not

tax holiday and sales by Qualified High Technology Companies

previously paid a sales tax to any state. Multiply the amount by .10

(QHTC).

and enter the result on Line 3, Column C.

Line 12, Column B: Add Lines 10 and 11 of Column B, and enter

Line 4: TOTAL USE TAX: Add Lines 1, 2 and 3 of Column C and

the result as the TOTAL SALES.

enter the result on Line 4, Column C.

Line 12, Column C: Add Lines 4 (total use tax) and 10 (total sales

tax) of Column C and enter the result. This is the TAX DUE.

SALES TAX:

Lines 13 and 14, Column C: Penalty and/or interest due, as

Lines 5-10 are for reporting sales tax.

defined in Item 8 under general information, must be entered on the

Line 5: Taxable at 5.75%. In Column B enter the amount of all

appropriate line.

sales taxed at 5.75% for the year being reported. Multiply the

Line 15, Column C: Add Lines 12, 13 and 14 of Column C, and

amount by .0575 and enter the result on Line 5, Column C.

enter the result. This is the TOTAL AMOUNT DUE.

Line 6: Taxable at 8%. In Column B enter the amount of all sales

taxed at 8% for the year being reported. Multiply the amount by .08

and enter the result on Line 6, Column C.

NOTE: You must enter your Federal Employer Identification Number on the Return.

Each return must be signed and properly completed.

IMPORTANT

Make check or money order payable to the D.C. TREASURER. To mail your return, use the label in the back of this

booklet or mail to: Government of the District of Columbia, P.O. Box 679, Ben Franklin Station, Washington, D.C.

20044-0679. Write your Federal Employer Identification Number, tax type (sales and use) and tax period on the face of

your payment.

Payments also may be made in person at any D.C. branch of the First Union Bank.

SUBSTITUTE RETURNS AND FORMS MUST BE APPROVED EACH

YEAR IN ADVANCE BY THE OFFICE OF TAX AND REVENUE.

Intructions For Annual Sales And Use Tax Return - District Of Columbia, Washington Page 2

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