Sorry, you need to enable JavaScript to visit this website.

otr

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.

Welcome to the newly redesigned website for the Office of Tax and Revenue! Your feedback on the new website is extremely important to us.
When you are finished, please take a few moments to complete a short survey. Thank you in advance!

Menu Button
 

Digital Goods Sales Taxability Chart

The digital goods listed below are subject to Sales tax effective January 1, 2019:

  • Applications – Taxable digital goods under D.C. Code §47-2001(d-1).
  • Software (Canned, Prepackaged, or Customized) – Taxable as data processing services under D.C. Mun. Regs. §9-474.4.
  • Digital News and Periodicals – Taxable as “the furnishing of general or specialized news or current information” and “news clipping service” under D.C. Code §47-2001(n)(1)(N)(ii).
  • Digital Books – Taxable digital goods under D.C. Code §47-2001(d-1).
  • Digital Audiobooks – Taxable digital goods under D.C. Code §47-2001(d-1).
  • Digital Music (Downloads and Streaming) – Taxable digital goods under D.C. Code §47-2001(d-1).
  • Digital Video Downloads – Taxable digital goods under D.C. Code §47-2001(d-1).
  • Streaming Video Services – Taxable digital goods under D.C. Code §47-2001(d-1).

Please note that the new legislation did not affect the taxation of software in the District.  Under D.C. Mun. Regs. 9 §474.4, the sale, rental, or maintenance of computer software continues to be subject to sales tax in the District whether the software is canned, prepackaged, or customized. Taxable computer software and software services include system software, application software, computer programming, software modification, or software updating. The new legislation does not affect D.C. Mun. Regs. 9 §474.4. 

This Notice supersedes prior OTR Notice 2017-06.   

Questions should be directed to the Office of the General Counsel at (202) 442-6500.  

Click here to read South Dakota v. Wayfair, Inc.