Frequently Asked Questions
What is the street and mobile food services vendor quarterly minimum sales tax?
The Vendor Sales Tax Collection and Remittance Act of 2012 requires street and mobile food services vendors to collect the 10 percent sales tax on the sale of food and 6 percent sales tax on other sales beginning October 1, 2012. Affected taxpayers are required to remit, each quarter, the amount of sales tax collected, or $375, whichever is higher. A return must be filed to pay the minimum sales tax of $375, even if no sales were made.
When is my quarterly minimum sales tax return due?
Quarterly minimum sales tax returns are due on or before January 20, April 20, July 20 and October 20 of each year.
If I have two (2) licenses (Class A and Class C) and operate at one location, what do I pay the Office of Tax and Revenue?
You pay the Office of Tax and Revenue 10 percent on the sales of food and 6 percent sale on all other sales, or $375.00 per quarter, whichever is higher. You must pay at least the $375.00 per quarter, whether or not you had any sales.
If I operate at more than one location, must I secure different licenses for each location, and what is my quarterly liability?
You must have a license for each location, and your quarterly payment to the Office of Tax and Revenue is $375.00 per license.
When do I file a D-40 individual income tax return?
If you are domiciled in the District or if you have lived here for more than 183 days of the previous year, you are required to file your individual income tax return by April 15, unless the due date falls on a Saturday, Sunday or legal holiday, the return is due the next business day.
Under what circumstances do I file a D-30 Unincorporated Franchise Tax Return?
If your annual gross income from your vendor business is more than $12,000, you must file and pay franchise taxes.
When must I file the D-30 Unincorporated Franchise Tax Return?
The due date for filing the D-30 unincorporated franchise tax return is April 15 for calendar year filers.
How can I pay my quarterly minimum sales tax?
You can pay your quarterly minimum sales tax by check or money order if filing by paper. If filing electronically using the DC website, you have the option of Echeck or Credit Card. If paying by credit card, there is a fee that is paid by the taxpayer to the District’s third-party provider.
What is a Business Beneficial License Holder?
A Business Beneficial License Holder is an individual street vendor who holds a vending license as an employee, agent, or representative, or for the ultimate benefit, of a corporation, limited liability company, partnership, or other business entity.
What form is used to remit the minimum sales tax?
The FR-800V, Street and Mobile Food Services Vendors Minimum Sales Tax Quarterly Booklet. The booklet will be mailed to all registered vendors. The return and payment must be sent to the Office of Tax and Revenue, P.O. Box 96384, Washington, DC 20090-6384. Beginning with the remittance due January 20, 2013, DO NOT MAKE PAYMENT AT THE CASHIER’s OFFICE OR ANY BANKING FACILITY. The return must accompany the payment. You will also have the option of filing and paying using the DC website, www.taxpayerservicecenter.com.