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

otr

Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed. 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

 

Menu Button
 

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