District of Columbia – Tax Exemption Applications
SALT Report 1234 – The District of Columbia Office of Tax and Revenue has issued guidance regarding the proper procedures for filing an application for tax exemption. A nonprofit organization that...
View ArticleDistrict of Columbia – Minimum Sales Tax for Street Vendors
SALT Report 1529 – The District of Columbia has enacted legislation establishing a minimum sales and use tax payment for street vendors. Effective October 1, 2012 licensed street vendors who collect...
View ArticleDistrict of Columbia – Budget Request Act 2012
SALT Report 1588 – District of Columbia Mayor Vincent Gray recently signed and approved the Fiscal Year 2013 Budget Request Act of 2012 which includes the following sales and use tax provisions: Sales...
View ArticleDistrict of Columbia – Employer Use Tax Return Requirements
SALT Report 1593 – The District of Columbia recently passed its fiscal year 2013 budget which amends Section 47-2211 of the DC Official Tax Code to include a new employer use tax return filing...
View ArticleDistrict of Columbia—Tax Workshop for Street Vendors and Mobile Food Services
SALT Report 1697 – Effective October 1, 2012 the Vendor Sales Tax and Collection and Remittance Act will require all street vendors and mobile food services to collect the 10% sales tax on food sales...
View ArticleDistrict of Columbia – The Employer Use Tax Return Act
SALT Report 1789 – The District of Columbia reminds District employers that they are now required to comply with the Employer Use Tax Return Act of 2012. The Use Tax Return Act mandates that all...
View ArticleDistrict of Columbia – Exemption for Utilities Used by Restaurants
2/07/2013 SALT Repor 2129 – The District of Columbia enacted emergency legislation that amends the Process Sales Tax Clarification Act of 2010 to reflect that the Act will still apply provided that it...
View ArticleDistrict of Columbia – Alcoholic Beverage Tax Increased, Sales Tax Decreased
SALT Report 2813 – On July 30, 2013, D.C. Mayor Vincent Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Emergency Act of 2013 which provides the following sales and use tax...
View ArticleDistrict of Columbia – Restaurant Utilities Exemption
SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered...
View ArticleDistrict of Columbia – Decreased Sales Tax, Increased Use Tax on Alcoholic...
SALT Report 2932 – On August 28, 2013 Mayor Vincent Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Act of 2013. The Bill provides a reduction in the sales tax rate, an increase...
View ArticleDistrict of Columbia – Reduced Tax Rate Notice
SALT Report 2999 – The DC Office of Tax and Revenue issued a notice that discusses the sales and use tax rate decrease that will go into effect on October 1, 2013. On that date, the general rate of...
View ArticleDistrict of Columbia – Utilities Manufacturing Exemption Amended
SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid...
View ArticleDistrict of Columbia – New Services To Become Taxable
SALT Report 3472 – Effective October 1, 2014, the District of Columbia’s 5.75% sales and use tax will apply to a list of additional services. Taxpayers providing qualifying services who are not...
View ArticleMultistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State...
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017....
View ArticleMultistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State...
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017....
View ArticleMulti-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers
SALT Report 3941 – The Multistate Tax Commission’s Online Marketplace Seller Voluntary Disclosure Initiative will consider applications for voluntary disclosure meeting specific eligibility criteria...
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Mulitstate – Non-Streamlined States that are still pending Wayfair v. South...
Enexus Status of Non-Streamlined States As of September 25, 2018 Ref No. State Sales Tax Status State Enforcement Date 1 Non-Streamline AZ Pending Legislature 2 Non-Streamline CA Pending 3...
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District of Columbia – Internet Sales Tax Emergency Amendment Act of 2018...
The District of Columbia Council has passed legislation amending the sales and use tax treatment of digital goods sold or used in the District. As introduced, this bill requires that internet sales...
View ArticleDISTRICT OF COLUMBIA – Sales Tax Changes Soft Drinks, Diapers and Qualified...
Sales and Use Taxes Soft Drinks: The sale of or charge for soft drinks are subject to 8 percent sales and use tax. Sales or charges for soft drinks sold for immediate consumption will remain subject...
View ArticleDistrict of Columbia – DC OTR Responds to CV19 Outbreak March 20, 2020 – Tax...
On March 17, 2020, the Council of the District of Columbia enacted the COVID-19 Response Emergency Amendment Act of 2020. The Act amended D.C. Code § 47-4221 by expanding the authority of the Office...
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