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Attention taxpayers and business owners: The increase in the general sales tax rate to 7% has been postponed. The general sales tax rate remains 6% through September 30, 2027.

The September 2026 revenue estimate has been released: OCFO Releases September 2026 Revenue Estimates for FY 2026-2030 | cfo

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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