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Office of Tax and Revenue

Currently, there is a text message scam that is occurring in the District of Columbia. Taxpayers are receiving text messages that claim to be from the DC Office of Tax and Revenue asking them to update their banking information. If you get a text message stating it is from DC's Office of Tax and Revenue, please do not reply or click any link and delete it from your device. We will never send unsolicited text messages asking for personal information. If you have any questions, you can contact our Customer Service office at (202) 727-4829 or visit MyTax DC.

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Sales Tax Information and Guidance

Sales Tax Information

Issue-Specific Guidance

  • Hotel Attrition Fees (January 2002): Is the attrition fee charged by a hotel subject to District sales tax in circumstances where a convention client cancels part or all of a block of reserved rooms without proper notice? Is the cancellation fee charged by a hotel subject to District sales tax in circumstances where a convention client reserves a meeting room or banquet facility for an event and subsequently cancels that reservation?
     
  • Bank Utilities (March 2002): Is electronic processing by a bank of customers' financial information "processing" within the meaning of DC Code § 47-2005(11)?
     
  • Exemptions for Federal and State Government Agencies and Related Organizations (March 2005): This guidance is useful for federal government employee travelers, vendors (hotels and restaurants) who provide services to federal government employee travelers, tax-exempt state government employee travelers, and organizations exempt from DC sales taxes.

General Guidance