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GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF TAX AND REVENUE CERTIFICATE OF RESALE DISTRICT OF COLUMBIA SALES AND USE TAX TO: SELLER FROM: PURCHASER TRADE NAME (IF ANY) TRADE NAME (IF ANY) SELLER?S.

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If you have an out-of-state resale certificate but try to buy an item tax-free in Washington DC, your DC vendor will be unable to accept your out-of-state resale certificate. To receive a sales tax exemption on an item in DC, you must register for a sales tax permit there.

The seller must retain all Certificates of Resale on file to substantiate exemptions in case of an audit of its DC Sales and Use Tax returns.

In general, you need a sales tax permit in D.C. if you have a physical presence or meet economic nexus requirements. For more detailed information on the necessity of getting a permit, you can learn more at our blog post “Do You Need to Get a Sales Tax Permit in Washington, D.C.?”

All exempt organizations must renew their exemption certificates at MyTax.DC.gov once they have received notice that their exemption is set to expire. While not yet required, OTR encourages all taxpayers to proactively renew their exemption certificates to avoid the possibility of an expiration.

DC SALES TAX NEXUS: You will have to comply with the District of Columbia's individual sales tax laws and apply for a seller's permit if: The business's primary location (online store, storefront, office etc.) where it conducts operations is located within the District of Columbia.

To get a resale certificate in the District of Columbia, you need to request the District of Columbia Sales & Use Tax Certificate of Resale (OTR-368) directly from your online account.

To be eligible to use this certificate, purchasers who are located inside or outside the District of Columbia must file DC Form FR- 500, Combined Business Tax Registration Application, with the Office of Tax and Revenue, 1101 4th St., SW, Washington DC 20024 (202-727-4829).

Resale certificates shall be valid only until the expiration date stated on the certificate. A certificate of resale is only valid if it contains the purchaser's District of Columbia Sales and Use Tax Registration Number.

The exemptions will start to expire in 2019 and OTR will require all exempt entities to renew their exemptions every five years or be reclassified as fully taxable.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232