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District of Columbia Sales Tax Guide

District-wide sales and use tax with category-specific rates

Statewide general taxYes
Marketplace postureGross receipts plus deduction
Exemption formOTR-368
01

How District of Columbia's system is organized

The District of Columbia has one district-wide jurisdiction rather than county and city overlays. The important distinctions are the type of sale, place of use, filing period, and the applicable FR-800 series return.

02

The headline rate is only the beginning

The general rate is 6%, but restaurant meals, lodging, parking, rental vehicles, and other categories have special rates. Classification comes before calculation.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

03

Rules that can change the answer

Product identity should be established before a rate is selected. In District of Columbia, examples that deserve their own rule path include:

  • digital goods and certain data-processing services require specific analysis
  • restaurant meals and alcohol can use special treatment
  • resale and exempt-organization claims require District documentation

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

04

Beyond three headline examples

The underlying research inventory contains 57 District of Columbia treatment records across 30 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

57treatment records
30product families
telecommunicationsmanufacturing inputshippingutilities energybuilding materialcandy
Explore all 57 District of Columbia research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

57 of 57 records shown

general tangible personal propertyordinary

Research observation — independent review required

The general District sales and use tax rate is 6 percent through 2026-09-30.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
standard transaction record
Effective start
2018-10-01
Effective end
2026-09-30
Effective-window status
start and end verified
Runtime boundary
identity and effective window required

Before operational use: independent semantic review

State authority research source 1State authority research source 2State authority research source 3

general tangible personal propertyordinary

Research observation — independent review required

The general District sales and use tax rate becomes 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
standard transaction record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
future effective window required

Before operational use: independent semantic review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3

data processingordinary

Research observation — independent review required

District data processing services are taxable at the general rate, subject to the official taxable and non-taxable examples.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
dc data processing service classification
Effective start
2018-10-01
Effective end
2026-09-30
Effective-window status
general rate start and end verified semantic boundary open
Runtime boundary
semantic boundary and effective window required

Before operational use: encode service boundary; independent review

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

data processingordinary

Research observation — independent review required

Taxable data processing services move with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
dc data processing service classification
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
semantic boundary and future window required

Before operational use: encode service boundary; independent review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

prewritten softwareordinary

Research observation — independent review required

Canned or prepackaged software is identified as taxable data processing at the general rate.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
software charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
software origin and charge record
Effective start
2018-10-01
Effective end
2026-09-30
Effective-window status
general rate start and end verified software taxability predates window
Runtime boundary
software identity and effective window required

Before operational use: independent software-boundary review

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

prewritten softwareordinary

Research observation — independent review required

Taxable prewritten software moves with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
software charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
software origin and charge record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
software identity and future window required

Before operational use: independent software-boundary review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

custom softwareordinary

Research observation — independent review required

Customized software is identified as taxable data processing, while separately described non-software professional work requires boundary review.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
software charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
customization scope and charge record
Effective start
2018-10-01
Effective end
2026-09-30
Effective-window status
general rate start and end verified customization boundary open
Runtime boundary
customization boundary and effective window required

Before operational use: adjudicate customization versus professional-service boundary; independent review

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

custom softwareordinary

Research observation — independent review required

Taxable customized software moves with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
software charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
customization scope and charge record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
customization boundary and future window required

Before operational use: adjudicate customization versus professional-service boundary; independent review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

digital audioordinary

Research observation — independent review required

Digital audio works, including downloaded or streamed music, became taxable digital goods on 2019-01-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2019-01-01
Effective end
2026-09-30
Effective-window status
start and end verified
Runtime boundary
identity and effective window required

Before operational use: independent digital-product review; source final statutory future-rate linkage

State authority research source 1State authority research source 2

digital audioordinary

Research observation — independent review required

Taxable digital audio moves with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
identity and future effective window required

Before operational use: independent digital-product review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

digital audio visualordinary

Research observation — independent review required

Digital audiovisual works, including downloaded or streamed video, became taxable digital goods on 2019-01-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2019-01-01
Effective end
2026-09-30
Effective-window status
start and end verified
Runtime boundary
identity and effective window required

Before operational use: independent digital-product review; source final statutory future-rate linkage

State authority research source 1State authority research source 2

digital audio visualordinary

Research observation — independent review required

Taxable digital audiovisual works move with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
identity and future effective window required

Before operational use: independent digital-product review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

digital bookordinary

Research observation — independent review required

Digital books became taxable digital goods on 2019-01-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2019-01-01
Effective end
2026-09-30
Effective-window status
start and end verified
Runtime boundary
identity and effective window required

Before operational use: independent digital-product review; source final statutory future-rate linkage

State authority research source 1State authority research source 2

digital bookordinary

Research observation — independent review required

Taxable digital books move with the general District rate to 7 percent beginning 2026-10-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
digital goods sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
digital product type and delivery record
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
identity and future effective window required

Before operational use: independent digital-product review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3State authority research source 4

maintenance serviceordinary

Research observation — independent review required

Real property maintenance services are enumerated as taxable at the general District rate.

Identity or conditions: sale context: real property maintenance

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Local rate
0%
Taxable base
service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service scope and property location
Effective start
2018-10-01
Effective end
2026-09-30
Effective-window status
general rate start and end verified service boundary open
Runtime boundary
service subtype condition and effective window required

Before operational use: encode service subtype; independent review

State authority research source 1State authority research source 2State authority research source 3

maintenance serviceordinary

Research observation — independent review required

Taxable real property maintenance services move to 7 percent beginning 2026-10-01.

Identity or conditions: sale context: real property maintenance

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
7%
Local rate
0%
Taxable base
service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service scope and property location
Effective start
2026-10-01
Effective-window status
future start verified
Runtime boundary
service subtype condition and future window required

Before operational use: encode service subtype; independent review; future effective-date regression

State authority research source 1State authority research source 2State authority research source 3

prepared foodspecial

Research observation — independent review required

Restaurant meals, take-out food, and qualifying prepared food and beverages are taxed at 10 percent.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
10%
Local rate
0%
Taxable base
prepared food and beverage sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
prepared food or beverage classification
Effective-window status
current authority verified start not pinned
Runtime boundary
special rate resolver and effective start required

Before operational use: pin governing effective start; adjudicate prepared-food boundary; implement special-rate resolver; independent review

State authority research source

lodgingspecial

Research observation — independent review required

The temporary total tax rate for rooms, lodging, and accommodations is 15.95 percent through 2027-09-30.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
15.95%
Local rate
0%
Taxable base
room occupancy charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
temporary lodging charge and stay record
Effective start
2023-04-01
Effective end
2027-09-30
Effective-window status
temporary total start and end verified
Runtime boundary
special rate resolver lodging boundary and effective window required

Before operational use: adjudicate lodging boundary; implement special-rate resolver; independent review

State authority research source 1State authority research source 2State authority research source 3

vehicleno rate

Research observation — independent review required

A motor-vehicle sale subject to the District motor-vehicle title tax is exempt from Chapter 20 sales tax; 10.25 percent is a rental-vehicle rate, not a vehicle-sale sales-tax rate.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
sale subject to District motor vehicle title tax
Local interaction
no local rate
Sourcing
standard situs
Evidence required
vehicle identity and title tax applicability
Effective-window status
current authority verified start not pinned
Runtime boundary
separate title excise resolver required sales tax must not apply rental rate

Before operational use: implement separate title-excise resolver; encode title-tax applicability; independent review

State authority research source

rentalspecial

Research observation — independent review required

Rentals of motor vehicles and utility trailers are taxed at 10.25 percent.

Identity or conditions: rented product: motor vehicle or utility trailer

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
10.25%
Local rate
0%
Taxable base
motor vehicle or utility trailer rental charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
rented product identity and rental contract
Effective-window status
current authority verified start not pinned
Runtime boundary
rental condition special rate resolver and effective start required

Before operational use: pin governing effective start; encode rented-product condition; confirm rental boundary; independent review

State authority research source 1State authority research source 2State authority research source 3

groceryno rate

Research observation — independent review required

Federally eligible food is outside retail sale regardless of SNAP tender, except prepared food and soft drinks.

Identity or conditions: sale context: eligible food under 7 CFR 271 2

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
eligible food excluded from retail sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
federal food eligibility and preparation record
Effective-window status
current codification verified original start open
Runtime boundary
food eligibility and preparation condition required

Before operational use: encode food eligibility boundary; independent review

State authority research source

groceryordinary

Research observation — independent review required

Identity or conditions: sale context: noneligible food

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
food eligibility record

Before operational use: encode food eligibility boundary; independent review

State authority research source

candyno rate

Research observation — independent review required

DC has no candy carve-out; candy is excluded only when it satisfies the federally eligible-food rule.

Identity or conditions: sale context: eligible food under 7 CFR 271 2

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
eligible food excluded from retail sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
candy food eligibility record
Effective-window status
current codification verified original start open
Runtime boundary
food eligibility condition required

Before operational use: independent candy eligibility review

State authority research source

candyordinary

Research observation — independent review required

Identity or conditions: sale context: noneligible or prepared candy item

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
candy food eligibility record

Before operational use: independent candy eligibility review

State authority research source

soft drinkspecial

Research observation — independent review required

Statutory soft drinks are excluded from the food rule and taxed at 8 percent.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
8%
Local rate
0%
Taxable base
soft drink sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
statutory soft drink identity
Effective-window status
current rate verified original start not pinned
Runtime boundary
soft drink definition and special rate resolver required

Before operational use: pin original special-rate start; implement special-rate resolver; independent review

State authority research source 1State authority research source 2

saasordinary

Research observation — independent review required

Identity or conditions: sale context: software or digital application access

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
software or application access charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
software application or data processing identity

Before operational use: fail closed on generic SaaS labels; encode incidental professional-service boundary; independent review

State authority research source 1State authority research source 2State authority research source 3

prescription drug humanno rate

Research observation — independent review required

Medicines, pharmaceuticals, and drugs are exempt whether or not sold by prescription.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying medicine drug or pharmaceutical sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
human drug identity
Effective-window status
current codification verified original start open
Runtime boundary
drug identity required

Before operational use: independent medical-product review

State authority research source

nonprescription drug humanno rate

Research observation — independent review required

The medicine, pharmaceutical, and drug exemption expressly applies whether or not a prescription exists.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying medicine drug or pharmaceutical sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
human drug identity
Effective-window status
current codification verified original start open
Runtime boundary
drug identity required

Before operational use: independent medical-product review

State authority research source

durable medical equipmentno rate

Research observation — independent review required

Listed medical devices are exempt only when sold to an individual for personal use under a written prescription or order.

Identity or conditions: purchaser use: individual personal use; required certificate: written prescription or order

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
listed or qualifying medical device
Local interaction
no local rate
Sourcing
standard situs
Evidence required
device identity personal use and written order
Effective-window status
current codification verified original start open
Runtime boundary
device list personal use and order conditions required

Before operational use: encode medical-device list and documentation; independent review

State authority research source

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: sale context: nonqualifying equipment or missing conditions

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
device identity personal use and written order

Before operational use: encode medical-device qualification; independent review

State authority research source 1State authority research source 2

manufacturing inputno rate

Research observation — independent review required

A purchase for resale or incorporation as a material or part of manufactured property for sale is outside retail sale.

Identity or conditions: qualifying use: resale or ingredient component

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
purchase for resale or incorporation into manufactured product
Local interaction
no local rate
Sourcing
standard situs
Evidence required
input role and resale documentation
Effective-window status
current codification verified original start open
Runtime boundary
input role and documentation conditions required

Before operational use: encode input role and resale evidence; independent review

State authority research source

manufacturing inputno rate

Research observation — independent review required

Gas, oil, electricity, solid fuel, or steam directly used in manufacturing for sale is exempt.

Identity or conditions: qualifying use: direct manufacturing energy

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
energy directly used in manufacturing for sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
energy type and direct manufacturing use
Effective-window status
current codification verified original start open
Runtime boundary
direct manufacturing use condition required

Before operational use: encode direct-use boundary; independent review

State authority research source

manufacturing inputordinary

Research observation — independent review required

Identity or conditions: sale context: machinery or other nonqualifying consumable

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
input role and use record

Before operational use: do not infer a broad machinery exemption; independent review

State authority research source 1State authority research source 2

rentalordinary

Research observation — independent review required

Identity or conditions: rented product: general tangible personal property

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
general tangible personal property rental charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
rented product identity and rental contract

Before operational use: encode rented-product subtype; independent review

State authority research source

resaleno rate

Research observation — independent review required

A purchase for resale in the same form or incorporation into manufactured property for sale is outside retail sale.

Identity or conditions: required certificate: valid resale evidence

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
purchase for resale or incorporation
Local interaction
no local rate
Sourcing
standard situs
Evidence required
purchaser intent and resale documentation
Effective-window status
current codification verified original start open
Runtime boundary
resale documentation required

Before operational use: encode resale documentation; independent review

State authority research source

building materialordinary

Research observation — independent review required

Identity or conditions: sale context: District construction or repair material

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
construction or repair material sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
material destination and storage record

Before operational use: encode destination and storage facts; independent review

State authority research source

building materialno rate

Research observation — independent review required

The narrow temporary-storage exemption requires outside-District use and no more than 90 days of District storage.

Identity or conditions: sale context: temporary storage for export not over 90 days

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying temporary storage for outside District use
Local interaction
no local rate
Sourcing
standard situs
Evidence required
outside District destination and storage duration
Effective-window status
current codification verified original start open
Runtime boundary
destination and 90 day limit required

Before operational use: encode destination and duration; independent review

State authority research source

construction serviceno rate

Research observation — independent review required

Construction, major repair, painting, and wallpapering are outside the taxable real-property-maintenance category.

Identity or conditions: sale context: construction major repair painting or wallpapering

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
nonenumerated construction service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service scope and real property location
Effective-window status
current codification verified original start open
Runtime boundary
construction versus maintenance boundary required

Before operational use: encode service boundary; independent review

State authority research source 1State authority research source 2

construction serviceordinary

Research observation — independent review required

Identity or conditions: sale context: real property maintenance or landscaping

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
enumerated service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service scope and real property location

Before operational use: encode service boundary; independent review

State authority research source 1State authority research source 2

utilities energyno rate

Research observation — independent review required

Qualifying residential gas, electricity, heating oil, and related public utility commodities are exempt.

Identity or conditions: purchaser use: residential

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
residential public utility or heating energy sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
utility product and residential use
Effective-window status
current codification verified original start open
Runtime boundary
residential use condition required

Before operational use: encode residential-use proof; independent review

State authority research source

utilities energyordinary

Research observation — independent review required

Identity or conditions: purchaser use: commercial or nonresidential

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
utility sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
utility product and customer use

Before operational use: encode customer-use proof; independent review

State authority research source 1State authority research source 2

utilities energyno rate

Research observation — independent review required

Qualifying energy directly used in manufacturing for sale is exempt.

Identity or conditions: qualifying use: direct manufacturing process

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
energy directly used in manufacturing for sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
energy type and direct manufacturing use
Effective-window status
current codification verified original start open
Runtime boundary
direct manufacturing use condition required

Before operational use: encode direct-use boundary; independent review

State authority research source

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: sale context: local or enumerated nonresidential service

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
telecommunications service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service type customer use and service address

Before operational use: encode service and customer boundary; independent review

State authority research source

telecommunicationsno rate

Research observation — independent review required

Qualifying residential telephone service is exempt under Chapter 20.

Identity or conditions: sale context: qualifying residential local service

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
residential telephone service exemption
Local interaction
no local rate
Sourcing
standard situs
Evidence required
local service and residential use
Effective-window status
current codification verified original start open
Runtime boundary
service type and residential use required

Before operational use: encode residential service boundary; independent review

State authority research source

telecommunicationsspecial

Research observation — independent review required

Qualifying residential toll or mobile telecommunications are taxed at 10 percent under Chapter 39.

Identity or conditions: sale context: residential toll or mobile service

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
10%
Local rate
0%
Taxable base
toll or mobile service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service type primary use customer use and service address
Effective-window status
current rate verified original start not pinned
Runtime boundary
chapter 39 service and sourcing resolver required

Before operational use: pin original rate start; implement Chapter 39 resolver; independent review

State authority research source

telecommunicationsspecial

Research observation — independent review required

Qualifying nonresidential toll or mobile telecommunications are taxed at 11 percent under Chapter 39.

Identity or conditions: sale context: nonresidential toll or mobile service

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
11%
Local rate
0%
Taxable base
toll or mobile service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service type primary use customer use and service address
Effective-window status
current rate verified original start not pinned
Runtime boundary
chapter 39 service and sourcing resolver required

Before operational use: pin original rate start; implement Chapter 39 resolver; independent review

State authority research source

telecommunicationsno rate

Research observation — independent review required

Internet access is outside the enumerated taxable telecommunications and must not be conflated with taxable data processing or digital goods.

Identity or conditions: sale context: internet access

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
internet access outside taxable telecommunications
Local interaction
no local rate
Sourcing
standard situs
Evidence required
internet access service identity
Effective-window status
current codification verified original start open
Runtime boundary
internet access boundary required

Before operational use: encode Internet-access boundary; independent review

State authority research source

professional serviceno rate

Research observation — independent review required

A true professional service is not made taxable by an inconsequential, unseparated property transfer; taxable data processing is a different identity.

Identity or conditions: sale context: ordinary professional incidental property

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
nonenumerated professional service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
professional service scope and charge structure
Effective-window status
current codification verified original start open
Runtime boundary
professional service versus data processing boundary required

Before operational use: encode professional versus data-processing boundary; independent review

State authority research source 1State authority research source 2

repair serviceordinary

Research observation — independent review required

Identity or conditions: sale context: tangible personal property repair or alteration

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
repair or alteration service charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
property type and work scope

Before operational use: encode property and work scope; independent review

State authority research source 1State authority research source 2

repair serviceno rate

Research observation — independent review required

Major real-property repair is excluded from taxable real-property maintenance and is not TPP repair.

Identity or conditions: sale context: major real property repair

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
major real property repair charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
property type and work scope
Effective-window status
current codification verified original start open
Runtime boundary
TPP versus real property repair boundary required

Before operational use: encode property and work scope; independent review

State authority research source 1State authority research source 2

installation serviceno rate

Research observation — independent review required

Separately stated installation labor is excluded from sales price.

Identity or conditions: sale context: separately stated new installation labor

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
separately stated installation charge excluded from sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
work scope and separate charge record
Effective-window status
current codification verified original start open
Runtime boundary
new installation and separate statement conditions required

Before operational use: encode charge structure and work scope; independent review

State authority research source

installation serviceordinary

Research observation — independent review required

Identity or conditions: sale context: repair or replacement part installation

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
repair or replacement installation charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
work scope and charge record

Before operational use: encode charge structure and work scope; independent review

State authority research source

shippingordinary

Research observation — independent review required

Identity or conditions: sale context: separately charged District delivery for retail sale

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
District delivery charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
delivery location timing charge and underlying sale

Before operational use: encode delivery and underlying-sale facts; independent review

State authority research source

shippingno rate

Research observation — independent review required

Separately stated transportation after the sale is excluded from sales price.

Identity or conditions: sale context: separately stated transportation after sale

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
transportation after sale excluded from sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
transport timing and separate statement
Effective-window status
current codification verified original start open
Runtime boundary
transport timing and separate statement required

Before operational use: encode transport timing; independent review

State authority research source

shippingno rate

Research observation — independent review required

The delivery-charge enumeration excludes delivery for resale and newspaper transactions.

Identity or conditions: sale context: delivery for resale or newspaper

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
delivery charge statutory exception
Local interaction
no local rate
Sourcing
standard situs
Evidence required
underlying resale or newspaper record
Effective-window status
current codification verified original start open
Runtime boundary
underlying sale condition required

Before operational use: encode underlying-sale condition; independent review

State authority research source

clothingordinary

Research observation — independent review required

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
Taxable base
retail sales price
Local interaction
no local rate
Sourcing
standard situs
Evidence required
clothing product identity

Before operational use: independent review

State authority research source 1State authority research source 2

lodgingspecial

Research observation — independent review required

After the temporary 1 percent lodging component ends, the remaining statutory components total 14.95 percent beginning 2027-10-01.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
14.95%
Local rate
0%
Taxable base
room occupancy charge
Local interaction
no local rate
Sourcing
standard situs
Evidence required
temporary lodging charge and stay record
Effective start
2027-10-01
Effective-window status
future temporary surcharge end verified
Runtime boundary
future special rate window required

Before operational use: future effective-date regression; independent review

State authority research source 1State authority research source 2State authority research source 3

05

Working with FR-800

The principal repository-tracked return is FR-800. The reviewed filing posture requires electronic filing rather than a mailed paper return.

How to file District of Columbia sales tax: 2026 due dates, frequencies, and forms →

Tracked form version
2026 (2026 FR-800 MQA Instructions, v1.0; publication dated June 10, 2026)
Paper filing posture
not accepted
Account data required
state tax account number, filing frequency
Repository-verified workflow outputs
Worksheet for portal entryPortal upload file
06

Collected by a marketplace does not mean invisible

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

Tracked reporting locationFR-800 rate block marketplace-sales column

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

07

District of Columbia Certificate of Resale (OTR-368)

The repository tracks District of Columbia Certificate of Resale (OTR-368). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

08

State-specific knowledge, carried into the workflow

Prophit currently structures District of Columbia transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked57 treatment records across 30 product families
Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence
Workflow outputAvailableWorksheet for portal entry, Portal upload file
Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

09

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

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