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Office of Tax and Revenue
 

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Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Sales Tax Information - Tax Law and Guidance

Please select the appropriate link from below to open your desired PDF document.

Sales Tax Information

Issue-Specific Guidance

Document Date

Bank Utilities

Is electronic processing by a bank of customers' financial information "processing" within the meaning of DC Code § 47-2005(11)?

March 2002

Exemptions for Federal and State Government Agencies and Related Organizations

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.

March 2005

Hotel Attrition Fees

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?

 January 2002

 

General Guidance

Document Date

Food Sales Tax

November 1, 2002

Hotels Sales Tax

November 1, 2002

Medical Products Sales Tax

November 1, 2002

Nexus

November 1, 2002