District to Impose Sales Tax on Certain Tobacco Products

(Washington, DC) The Office of Tax and Revenue (OTR) announced today that, pursuant to the “Other Tobacco Products Act of 2005” introduced by Councilmember Phil Mendelson, a retail sales tax of 12 percent will be imposed on “other tobacco products” beginning April 1.

“Other tobacco products” consist of any cigar or roll made in whole or in part of tobacco, or any other tobacco product that is intended for consumption by smoking, chewing or as snuff. Exceptions include cigarettes, premium cigars (individual or packaged units) and pipe tobacco.

All retailers located in the District of Columbia that sell these tobacco products must be registered to collect sales tax and must file a Sales and Use Tax Return (Form FR-800A or FR-800M).