District of Columbia Sales Tax Exemption Forms District of Columbia: Sales Tax Handbook

District of Columbia:

District of Columbia Sales Tax Exemption / Resale Forms 3 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the District of Columbia sales tax, you need the appropriate District of Columbia sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in District of Columbia, and lists three District of Columbia sales tax exemption forms available for download.

Printable District of Columbia Exemption Certificates

We have three District of Columbia sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Resale Exemption Certificate Download Now
Contractor's Exemption Certificate Download Now
Federal Government Exemption Affidavit Download Now

District of Columbia allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in District of Columbia

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The District of Columbia provides two forms to be used when you wish to purchase tax-exempt items such as certain groceries or business equipment.

The "Certificate of Resale" should be utilized when the purchased items are specifically intended for resale.

The "Contractor's Exempt Purchase Certificate" Can be considered to be a general exemption certificate, as it exempts many items.

These forms may be downloaded on this page.

To apply a certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my District of Columbia sales tax exemption certificate good for?

Semi-public institution exemption certificates are considered to be valid infinitely, requiring only that the institution remains located in the District of Columbia. Contractor exemption certificates are valid for any length of time when purchases which are connected to the qualifying construction contract are being made. It must be noted that the only sales that the any certificate covers are sales for resales, and it must also include the buyer's District of Colombia tax registration number.

Can I use a blanket resale exemption certificate in District of Columbia?

District of Columbia does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Acceptance of uniform sales tax certificates in District of Columbia

District of Columbia is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because District of Columbia is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in District of Columbia.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in District of Columbia:

This certificate is not valid as an exemption certificate. It is not valid as a resale certificate unless it contains the purchaser's D.C. sales and use tax registration number.

Simplify District of Columbia sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.

  Back to District of Columbia Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/district-of-columbia/sales-tax-exemption-certificates