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Consumer Use Tax (FR-329) Coming to MyTax.DC.gov; Effective November 20

Thursday, November 14, 2019

The Office of Tax and Revenue (OTR) is making changes to its consumer use tax filing process. Effective November 20, taxpayers will be required to file the Consumer Use Tax on Purchases and Rentals (FR-329) and submit payments through OTR’s online tax portal, MyTax.DC.gov, for tax years 2017 and 2018. The filing for tax year 2019 is due April 15, 2020.

Consumer Use Tax on Purchases and Rentals

Who Must File: Individuals should file form FR-329 if during a tax year they paid a total of more than $400 for merchandise, services, or rentals on which they did not pay sales tax. Some examples of purchases where an individual may not have paid sales tax include purchases made in person, online, through a catalog, or for merchandise shipped to DC that was purchased or rented outside of the District.

Examples of eligible merchandise includes, but is not limited to the following:

  • Furniture
  • Clothing
  • Shoes
  • Jewelry
  • Perfume
  • Cosmetics
  • Computer Hardware and Software
  • Appliances
  • Electronic Equipment
  • Cameras
  • Antiques
  • Art
  • Sporting Goods
  • Rare Coins
  • Soft Drinks
  • Catered Food or Drinks
  • Alcoholic Beverages Consumed Off-Premises
  • Rental Vehicles

Filing Frequency: Annual

Due: April 15

NOTE: Do note file Form FR-329 for a business.

MyTax.DC.gov

With MyTax.DC.gov, taxpayers will be able to submit returns, schedule and make payments, view account information, transaction history, set-up payment plans, and much more.

Have questions?

Please call OTR’s e-Services Unit at (202) 759-1946, email [email protected], or visit OTR’s Walk-In Center at 1101 4th Street, SW, Suite W270, 8:15 am to 5:30 pm Monday through Friday.