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Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed; however, taxpayers may continue to file their returns electronically. For more information on Individual Income Tax Forms, visit: Individual Income Tax Forms. For additional information on Business Tax Forms, visit: Unincorporated Business Franchise Tax Forms

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OTR Tax Notice 2022-02: Sales Tax Exemption for At-Home COVID-19 Tests

Monday, January 24, 2022

Pursuant to the DC Code 47-2005(14), at-home COVID-19 tests are exempt from the District’s sales and use tax. Retail businesses should no longer add a sales tax to at-home COVID tests purchases.

For additional information, please contact the Office of Tax and Revenue’s Customer Service Center at (202) 727-4829.

Attachment(s): 
PDF icon OTR Notice 2022-02 At Home Covid Test Exempt From Sales and Use Tax
PDF icon Spanish: OTR Notice 2022-02 At Home Covid Test Exempt From Sales and Use Tax