District of Columbia: Sales Tax Handbook
How to get a
In District of Columbia, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in District of Columbia for the first time, you will need to determine your business' permit requirements. The good news is that you can get a and be ready to do business 8-10 days after you submit your application. This guide will help you learn how!
Who needs a ?
The District of Columbia requres every individual or business operating within DC to register for a sales tax permit. You are considered to have operations within the District if you maintain "an office, place of distribution, sales or sample room or place, warehouse, storage place" or any other physical location, or have personnel such as "a representative, agent, salesman, canvasser, or solicitor for the purpose of making sales at retail, or the taking of orders for such sales" located within the borders of Washington, DC.
Businesses with a taxable presence within District of Columbia are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in District of Columbia.
How to get a :
The District of Columbia issues sales tax permits as part of the Combined Business Tax Registration process, which also issues other required permits for operating within the District. If you file using the paper form (Form FR-500), Part IV deals with Sales and Use Tax Registration. Partnerships and sole proprietorships/unincorporated businesses do not have to be registered with the District in order to apply for a sales tax permit.
You need the following information to apply for a :
EIN and/or SSN for anyone authorized on your account,
Business Registration Type,
Names/titles/home address/ SSN of the proprietor; partners; or principal officers,
Former Entity Information if previously registered with the District,
Addresses for all locations where you will collect sales tax in the District of Columbia
Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a , and you will receive your permit 8-10 days after filing your application.
Application Fee: FREE
Turnaround Time: 8-10 days
Permit Renewals: No Renewals Needed
Apply For Your Now:
Get Your Online
You can easily acquire your online using the Taxpayer Service Center website. If you have quetions about the online permit application process, you can contact the Office of Tax and Revenue via the sales tax permit hotline or by checking the permit info website .
Offline Application Form
No offline application form is available. You can apply for your online using the Taxpayer Service Center website using the above link!
What's Next? Now that you know how to apply for your , learn how to collect and remit the District of Columbia sales tax.
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