District of Columbia Sales & Use Tax

The District of Columbia, Washington D.C., levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. There are no additional local sales taxes in Washington D.C., but some goods such as liquor have higher sales tax rates.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Washington D.C. if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

District of Columbia provides exemption opportunities for the following industries: 

  • Manufacturing
  • Restaurants

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant Use (Over 51%); Study is required.

District of Columbia Sales & Use Tax State Links

District of Columbia Blog Posts


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