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Gross Receipts Tax Explanation and Rates

The gross receipts tax is a tax imposed upon the gross revenue received by the following industries for services and/or deliveries to a District of Columbia address (commercial and non-commercial):

  • Heating oil (and related services)
  • Toll telecommunication service
  • Commercial mobile service
  • Cable television, satellite relay of distribution of video or radio transmissions
  • Natural or artificial gas by non-public utility person
  • Utilities

The returns must be filed on or before the 20th day or each calendar month for the preceding calendar month with the Office of Tax and Revenue, PO Box 556, Excise Taxes, Washington, DC 20044-0556.

As a result of the baseball stadium legislation, commercial gross receipts (sales to business entities) are taxed at a higher rate than non-commercial gross receipts (sales to non-business entities).

With the exception of cable television, satellite relay of distribution of video or radio transmissions, which are taxed at 10 percent regardless of the commercial or non-commercial designation of the end-user, the gross receipts tax rate for the remaining industries is 10 percent (non-commercial) and 11 percent (commercial).