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Notices - Tax Law and Guidance

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Notices

Title

Release Date
(if noted)

OTR Tax Notice 2017-07 Reduced Recordation Tax Rate for First-Time Homebuyers October 2017
OTR Tax Notice 2017-06 Regarding Taxation of Digital Goods October 2017
OTR Tax Notice 2017-05 Regarding Recorder of Deeds' Discretion September 2017
OTR Tax Notice 2017-04 Tax Relief for Victims of Hurricane Harvey or Irma September 2017
OTR Notice 2017-03: To Tobacco and Vapor Products Wholesalers Cigarette Tax Rate to Increase to $2.94 Effective October 1, 2017 August 2017
OTR Notice 2017-01: DC Tax Credits for Farm to Food Donations Repealed April 7, 2017
Tax Changes Pursuant to the Tax Revision Commission Implementation Act Beginning January 1, 2017 December 16, 2016
OTR Notice 2016-04: District of Columbia Motor Fuel Tax Rate Unchanged September 21, 2016
OTR Notice 2016-03: To Tobacco Products Wholesalers September 21, 2016
OTR Notice 2016-02: Application of Personal Exemption Phase-out Provision March 25, 2016
OTR Notice 2016-01: Notice Regarding Home Improvement Contract Mechanic's Liens and Subcontractors January 13, 2016
OTR Notice 2015-09: DC Court of Appeals Decision in NBC Subsidiary WRC-TV, LLC v. District of Columbia December 16, 2015
OTR Notice 2015-08: Notice Regarding Home Improvement Contract Mechanic's Liens and Subcontractors December 14, 2015
OTR Notice 2015-07: Guidance on Eligibility for District Homestead Deduction and Related Real Property Tax Relief Programs December 8, 2015
OTR Notice 2015-06: Changes to Audit Notices and the Statute of Limitations on Assessment and Collection, Effective October 1, 2015 November 16, 2015
REVISED-Notice 2015-05: Internet Tax Freedom Act September 24, 2015
Notice 2015-04: District of Columbia Motor Fuel Tax Rate Unchanged September 18, 2015
Notice 2015-03: Cigarette Tax Rate Increase to $2.91 Effective October 1, 2015 September 8, 2015
Notice 2015-02: Vapor Products Subject to Excise Tax Effective October 1, 2015; Exempt From Sales Tax September 8, 2015
Notice 2015-01: Revised Employer Withholding Booklet Posted January 26, 2015
Notice 2014-11: Notice Regarding Low-Income Senior Deferral of Real Property Tax November 6, 2014
Notice 2014-10: Purchase Money Deeds of Trust September 12, 2014
Notice 2014-09: District of Columbia’s 5.75% Sales Tax Extended to Additional Services Effective October 1, 2014 August 29, 2014
Notice 2014-08: Other Tobacco Products Exempt From Sales Tax Effective October 1, 2014 (to Tobacco Retailers) August 29, 2014
Notice 2014-07: Cigarette Tax Increased to $2.90 Effective October 1, 2014 (to Tobacco Wholesalers) August 29, 2014
Notice 2014-06: University Prepaid Debit Cards Are Not Sales Tax Exemption Cards June 8, 2014
Notice 2014-05: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications May 21, 2014
Notice 2014-04: OTR Identity Verification Program May 1, 2014
Notice 2014-03: Senior Citizen Real Property Tax Relief Act of 2014 April 1, 2014
Notice 2014-02: District of Columbia Motor Fuel Tax Rate Unchanged March 6, 2014
Notice 2014-01  
REVISED - OTR Tax Notice 2013-07: Motor Fuel Tax Rate Unchanged October 7, 2013
OTR Tax Notice 2013-06: Real Property Owner’s Guide to the Tax Sale Redemption Process September 18, 2013
District of Columbia Sales and Use Tax Rate Decrease September 17, 2013
Combined Reporting: Seven Month Extension of Time to File a Return for Calendar and Fiscal Year Combined Reporting Filers August 28, 2013
Restaurant Utility Exemption August 2, 2013
Real Property Owner's Guide to the Tax Sale Redemption Process June 2013
Uniform Commercial Code Article 9 Amendments – New Forms for Filing June 2013

Combined Reporting: An Additional Month Extension for Combined Reporting Filers with September 17, 2012 Due Dates

September 1, 2012

Extension of Time to File FAS 109 Worksheet

September 1, 2012

The Taxation of Instruments Relating to Refinances and Modifications

July 1, 2012

State or Municipal Bond Income for DC Individuals

June 1, 2012

REVISED: Combined Reporting Transitional Issues

March 1, 2012

Revised Withholding Requirements on Distributions from Retirement Plans or Accounts

February 1, 2012

The Taxation of Instruments Relating to Refinances and Modifications

January 1, 2012

New Withholding Requirements on Distributions from Retirement Plans and Accounts

December 1, 2011

Combined Reporting Transitional Rules for Estimated Tax Payments

December 1, 2011

Guidance on Application for Exemption from District of Columbia Franchise, Sales and Use, and Personal Property Taxes

November 1, 2011

State or Municipal Bond Income for DC Individuals Q&A

November 1, 2011

Recorder of Deeds New Fee Structure

November 1, 2011

Combined Reporting Transitional Rules for Estimated Tax Payments for Corporations and Unincorporated Business Entities

September 1, 2011

2011 Sales Tax Law Changes for Cigarettes

September 1, 2011

The DC Sales and Use Tax Applies to the Sale of, or Charges for, Armored Car, Private Investigation and Security Services

September 1, 2011

Parking Sales and Use Tax Rate Increase

August 1, 2011

Sales Tax Increase on Alcoholic Beverages Off Premise Alcoholic Beverages

July 1, 2011

Notice Regarding Preliminary Matters Prior to Foreclosure

December 1, 2010

Notice Regarding Electronic Filing/Payment Requirements Stevie Sellows Intermediate Care Facility for the Mentally Retarded

August 1, 2010

2010 Sales Tax Law Changes (Sales Tax On Soft Drinks and Prepaid Wireless Telecommunications Charge)

August 1, 2010

Process by which to record a Foreign Judgment with the DC Recorder of Deeds

June 1, 2010

2009 D-30 - Modified Instructions for Reporting Rental Income and Expenses

March 1, 2010

2009 D-20 - Modified Instructions for Reporting Rental Income and Expenses

March 1, 2010

Disallowance of Certain Interest and Intangible Expenses Paid to Related Parties

March 1, 2010

Income Tax Return Filing Obligations of Same-Sex Spouses Married in Other Jurisdictions

March 2010

Income Tax Return Filing Obligations of Domestic Partners or Other Similar Relationships Registered in Other Jurisdictions

January 1, 2010

Income Tax Return Filing Obligations of Same-Sex Spouses Married in Other Jurisdictions

January 1, 2010

Notice to all Wholesalers on Other Tobacco Excise Tax Changes Effective 01/01/10

December 1, 2009

Notice to all Retailers, Vending Machine Operators and Street Vendors on Other Tobacco Products Excise Tax

December 1, 2009

Economic Interest Tax For Transfers of Interests in Cooperative Housing Asssociations

December 1, 2009

Revised - Taxation of Compensation of Military Members and Spouses

December 1, 2009

Residential Utility Exemption

December 1, 2009

Revised Verizon Center Sales Tax Rate and Sales by Legitimate Theaters

November 1, 2009

Electronic Funds Transfer Payment Threshold Reduced

September 1, 2009

Notice to all Wholesalers of Cigarette, Little Cigar, Moist Snuff Excise Tax Increase

September 1, 2009

Notice to all Retailers, Vending Machine Operators and Street Vendors

September 1, 2009

Motor Fuel Excise Tax Increase

September 1, 2009

Ballpark and Verizon Center Sales Tax Increase

September 1, 2009

Tax Rate Changes to Retailers

August 1, 2009

Restrictions on District Government Employees Participating in Tax Sale

August 1, 2009

Notice to Landlords on Changes to Instructions of Form D-30

February 1, 2009

DC Tax Office Repeals Its Form 990 Requirement

January 1, 2009

Power of Attorney Requirement

October 1, 2008

Tax Relief for Victims of Hurricane Ike or Gustav

September 1, 2008

Notice to All Wholesalers of Cigarette Excise Tax Increase

August 1, 2008

Notice to Retailers and Vending Machine Operators of Cigarette Excise Tax Increase

August 2008

Notice to Wholesalers of Cigarette Excise Tax Increase

August 2008

Omnibus Ballpark Financing and Revenue Act of 2004

May 1, 2008

Ballpark Sales Taxes Imposed by the Omnibus Financing and Revenue Act of 2004

April 1, 2008

Taxpayer Appeal Rights

Visit Real Property Assessment Appeals

Visit Collection Division

February 1, 2008

Notice of Imposition of an Additional 4.25 Percent Sales Tax Rate on Verizon Center Vendors and Requirement to File and Make Sales Tax Payments Electronically

February 1, 2008

Guidance on Application for Exemption from District of Columbia Franchise, Sales and Use, and Personal Property Taxes

November 1, 2007

Emergency and Proposed Rulemaking Regarding District Government Employees Participation in Real Property Tax Sales

June 1, 2006

Notice of Instructions for Filing a Protective Claim Based on Bender vs. District of Columbia

March 1, 2006

DC Power of Attorney Form

November 1, 2005

Requirement to File the Annual Ballpark Fee and to Make Payments Electronically Based on District Gross Receipts

May 1, 2005

Requirement to File Monthly Sales Tax Returns and to Make Sales Tax Payments Electronically for Certain Professional Baseball-Related Sales

March 1, 2005

Clarification of Law Relating to the Reporting of Capital Gain (Loss) on 2003 D-30 Unincorporated Business Franchise Booklet

December 1, 2004

Requirement to File Certain Quarterly Corporation Franchise and Unincorporated Franchise Estimated Tax Returns and to Make Corporation Franchise and Unincorporated Franchise Estimated Tax Payments Electronically

September 1, 2004

Effective Date of the Corporate Income Tax Base Protection Act of 2004 ("CITBP Act"): This act denies deductions for certain royalties paid to related parties for franchise tax purposes. The DC Council enacted this Act as sections 1061-63 of the Fiscal Year 2005 Budget Support Emergency Act of 2004, which was signed by the Mayor on August 2, 2004. Since no delayed effective date was provided for the CITBP Act, it is effective on August 2, 2004.

September 1, 2004

Recordation and Transfer Tax Reduction Act of 2004

September 1, 2004

Effects of the District's Bonus Depreciation De-Coupling from the Internal Revenue Code Act of 2002

February 1, 2004

Requirement to File Certain Monthly Sales and Use Tax Returns and to Make Sales and Use Tax Payments Electronically

January 1, 2004

Requirement to File Certain Monthly Withholding Tax Returns and Make Withholding Tax Payments Electronically

April 1, 2003

Change in Cigarette Excise Tax Rate

January 1, 2003

Recall and Review of OTR Rulings

July 1, 2002

Rental Property and Unincorporated Business Filing Requirements/Instructions

July 1, 2002

DC Estate Tax Return Interim Guidance

June 1, 2002

District Tax Code Amended by Act 14-341 to Block Bonus Depreciation

May 1, 2002

Arena Fee Repealed: Taxpayers are no longer required to pay the Arena Fee. The Tax Parity Act of 1999 repealed the Arena Fee beginning with Tax Year 2001. The Arena Fee return for Tax Year 2001 was the last return required to be filed. This return was for calendar year 2000 and fiscal years ending on or before June 15, 2001. Unless you are making a delinquent Arena Fee payment for a period before the fee was repealed, you should no longer send Arena Fee payments to the Office of Tax and Revenue.