Pursuant to the DC Code 47-2005(14), at-home COVID-19 tests are exempt from the District’s sales and use tax. Retail businesses should no longer add a sales tax to at-home COVID tests purchases.
For additional information, please contact the Office of Tax and Revenue’s Customer Service Center at (202) 727-4829.
OTR Tax Notice 2022-02: Sales Tax Exemption for At-Home COVID-19 Tests
Monday, January 24, 2022