District of Columbia Resale Certificate
Rules, Form & Expiration

Accepted form: Form OTR-368 (Certificate of Resale, District of Columbia Sales and Use Tax). Agency: District of Columbia Office of Tax and Revenue.

What a District of Columbia resale certificate has to say, how long it lasts, and where to get one.

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District of Columbia resale certificate rules

Certificate form: Form OTR-368; The District of Columbia Office of Tax and Revenue issues Form OTR-368, the Certificate of Resale, District of Columbia Sales and Use Tax to registered businesses. The District issues this certificate to registered businesses. Request your Certificate of Resale (OTR-368) through MyTax.DC.gov. It expires after one year.
Issued by: OTR; The District of Columbia Office of Tax and Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: DC Sales and Use Tax Account ID / Registration Number; It appears on the buyer's District of Columbia Sales and Use Tax registration (via Form FR-500, Combined Business Tax Registration Application).
MTC uniform certificate: Not accepted; Vendors in District of Columbia should be given the state's own certificate.
Streamlined (SST) certificate: Not accepted; Sellers in District of Columbia should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: District of Columbia permit required; Buyers usually need a District of Columbia sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid for 1 year; An authorized resale certificate is valid for one year only and must show an expiration date. Purchasers request a new one each year on MyTax.DC.gov. Accepting an expired exemption certificate shows bad faith by the vendor.

District of Columbia rules in plain English

In the District of Columbia, the Office of Tax and Revenue (OTR) uses Form OTR-368, the Certificate of Resale. Since November 1, 2017, OTR only recognizes resale certificates on forms it has authorized. Other states' forms and multistate certificates are not accepted. First, register for DC sales and use tax by filing Form FR-500 with OTR. This applies whether your business is inside or outside the District. Then request your Certificate of Resale online at MyTax.DC.gov, under Certificates in your Sales & Use Tax account. The certificate must show your DC Sales and Use Tax registration number, and the paper form asks for the signature of the owner or an authorized officer and a date. Give a copy to each supplier. It covers each order you place while it is valid. It is valid for one year only and must show an expiration date, so request a new one every year. A supplier that accepts an expired certificate is treated as acting in bad faith. If you buy items under the certificate that do not qualify, tell the seller to charge tax. Otherwise you must report and pay use tax directly to OTR on your sales and use tax return.

Sources: District of Columbia resale certificate guidance · Form OTR-368

More District of Columbia facts

Since November 1, 2017, OTR recognizes only certificates of resale on forms it has authorized, so general multistate certificates are not accepted for DC. Source
Purchasers request the Certificate of Resale in MyTax.DC.gov: open the Sales & Use Tax account, choose View other Options, then Certificates > Certificate of Resale, check the pre-populated purchaser information, and submit. Source
To use a DC certificate of resale, purchasers inside or outside the District must first register with OTR on Form FR-500, Combined Business Tax Registration Application. Source
The certificate covers tangible personal property and services bought for resale or rental in the same form, or for incorporation as a material part of other property produced for resale or rental. Source

What a District of Columbia resale certificate must include

The buyer's legal name, business address, and DC Sales and Use Tax Account ID / Registration Number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your District of Columbia certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid for 1 year. Reissue the certificate whenever your permit number, name, or address changes.

Buying inventory in other states?

The District issues this certificate to registered businesses. Request your Certificate of Resale (OTR-368) through MyTax.DC.gov. It expires after one year. For your other states, enter your business once, add each vendor, and download signed certificates. One flat yearly price covers them all.

Start generating certificates Need a District of Columbia sales tax permit first?

District of Columbia resale certificate FAQ

What form do I use for a District of Columbia resale certificate?

District of Columbia uses Form OTR-368, the Certificate of Resale, District of Columbia Sales and Use Tax. The District of Columbia Office of Tax and Revenue issues it to registered businesses. The District issues this certificate to registered businesses. Request your Certificate of Resale (OTR-368) through MyTax.DC.gov. It expires after one year.

Does District of Columbia accept the MTC uniform resale certificate?

No. District of Columbia does not accept the MTC uniform certificate, so give District of Columbia vendors the state's own certificate.

Can an out-of-state business use a resale certificate in District of Columbia?

Generally not. The certificate is valid only with the purchaser's DC Sales and Use Tax registration number. Purchasers located inside or outside the District must file Form FR-500 with OTR to be eligible to use it.

Can I give a vendor one blanket resale certificate in District of Columbia?

Yes. A blanket certificate in District of Columbia covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a District of Columbia resale certificate valid?

An authorized resale certificate is valid for one year only and must show an expiration date. Purchasers request a new one each year on MyTax.DC.gov. Accepting an expired exemption certificate shows bad faith by the vendor.

What happens if I misuse a District of Columbia resale certificate?

If the purchaser buys items under the certificate that do not qualify, it should ask the seller to charge tax; otherwise it must report and pay use tax directly to OTR on its sales and use tax return (FR-800A, FR-800M, FR-800Q or FR-800SE). A specific penalty for misusing a DC certificate of resale was not confirmed.

When can a District of Columbia seller rely on a resale certificate?

The vendor bears the burden of proving a sale is not a retail sale unless it timely accepts, in good faith, a certificate from the purchaser. A vendor must refuse a resale certificate for property or services it knows or should know are not for resale, and must use reasonable judgment; otherwise it is not protected and owes the tax. Accepting an expired certificate shows bad faith. The seller must keep all certificates on file for audit.

Nearby states

This page summarizes District of Columbia resale certificate rules for general information and is not tax advice. Confirm current requirements with the District of Columbia Office of Tax and Revenue or your tax adviser. State rules last checked October 1, 2026.

District of Columbia Resale Certificate Rules, Form & Expiration