District of Columbia Sales Tax on Occasional Sales District of Columbia: Sales Tax Handbook

District of Columbia:

Are Occasional Sales subject to sales tax?

While District of Columbia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in District of Columbia, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in District of Columbia.


General Occasional Sales
EXEMPT
Sales of are exempt from the sales tax in District of Columbia.

Motor Vehicles
EXEMPT
In the District of Colombia, items are exempt from general sales and use tax, but are subject to separate tax.



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Source: http://www.salestaxhandbook.com/district-of-columbia/sales-tax-taxability/occasional-sales