News and Insights

Reminder – District of Columbia Sales and Use Tax Filing

Tax Development Jan 03, 2018

This is a reminder of the sales and use tax process and filing changes that the District of Columbia Office of Tax and Revenue (OTR) implemented towards the end of 2017. Taxpayers are now required to file and submit payment via MyTax.DC.Gov for the following Sales and Use Tax returns:

  • Sales and Use Tax (includes bulk filings)
    • FR-800A – Annual
    • FR-800Q – Quarterly
    • FR-800M – Monthly
  • Specialized Sales Tax
    • FR-800SM – Monthly
  • Sales and Use Tax Special Events
    • FR-800SE 
  • Street Vendors and Mobile Food Services Minimum Sales Tax
    • FR-800V – Quarterly

To create transparency and reduce errors on the returns, FR-800 returns now include a new column to report “Credit for Tax Refunded to Purchaser,” as well as a line to report “Exempt Sales.” For 2018 and later periods, amended and final returns must be filed via MyTax.DC.Gov.

The changes will also affect any organization applying for a sales tax exemption. Beginning November 2017, these organizations are required to complete an online application and attach supporting documentation via MyTax.DC.Gov. If the exemption is approved, OTR will issue an official certificate with an expiration date. Taxpayers must reapply for the exemption prior to the exemption expiration date.

Further, effective October 1, 2017, OTR no longer mailed Sales and Use Tax filing booklets, as the  production of paper returns, PDF files. and fillable forms ceased. Returns will only be available electronically via MyTax.DC.Gov. However, the OTR will continue to accept paper returns for the 2017 fiscal year and preceding fiscal year returns.

Sales and use tax is one of the latest tax types now required to be filed through MyTax.DC.Gov. For more information please refer to The District of Columbia New Sales and Use Tax Filing Requirements available at the OTR’s website.


Joseph W. Heiles