District of Columbia Sales Tax Registration

In the District of Columbia it is called the Sales and Use Tax Certificate of Registration. The District of Columbia Office of Tax and Revenue issues it.

Who has to register in the District of Columbia, how to apply, what it costs, how long it takes, and what you file once you have it.

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District of Columbia sales tax registration at a glance

What it is called: Sales and Use Tax Certificate of Registration; Number issued: DC sales and use tax account ID.
Who issues it: District of Columbia Office of Tax and Revenue; Apply online through MyTax.DC.gov. Paper form: Form FR-500.
State fee: No state fee; There is no charge for registering with OTR. OTR issues a Certificate of Registration for each location listed on the FR-500, and each location must display its own. (The separate DC Basic Business License from DLCP has its own fees.)
Processing time: No firm estimate; Ask OTR for current processing times.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: previous or current calendar year. In effect since January 1, 2019.
Filing frequency: Monthly, quarterly or annual by liability per period; Annual (FR-800A) if sales and use tax liability is $200 or less per period; quarterly (FR-800Q) from $201 to $1,200 per period; monthly (FR-800M) at $1,201 or more per period. Liability of $5,000 or more requires electronic filing and payment.
State rate: 6%; No separate local taxes; DC is one jurisdiction. Higher District rates apply to some items: 8% soft drinks, 10% restaurant meals and on-premises alcohol, 10.25% off-premises alcohol and rental vehicles, 15.95% hotel rooms, 18% parking. The scheduled rise of the general rate to 7% has been postponed to October 1, 2027.

How to register in the District of Columbia

Where to apply: Apply online with the District of Columbia Office of Tax and Revenue. MyTax.DC.gov
Application form: Form FR-500, Combined Registration Application for Business DC Taxes/Fees/Assessments (filed online at MyTax.DC.gov). Form FR-500 (PDF)
What you need: OTR registration (FR-500) is the first step to doing business in DC and comes before the Basic Business License; unemployment tax is registered separately with DOES.
What the application covers: Sales and use tax, employer withholding, franchise taxes, personal property tax and other DC taxes and fees on the same FR-500.
How long it takes: Ask OTR for current processing times.
What it costs: There is no charge for registering with OTR. OTR issues a Certificate of Registration for each location listed on the FR-500, and each location must display its own. (The separate DC Basic Business License from DLCP has its own fees.)

After you register

How often you file: Monthly, quarterly or annual by liability per period. Annual (FR-800A) if sales and use tax liability is $200 or less per period; quarterly (FR-800Q) from $201 to $1,200 per period; monthly (FR-800M) at $1,201 or more per period. Liability of $5,000 or more requires electronic filing and payment.
Due date: 20th of the month after the period; annual returns October 20.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6%. No separate local taxes; DC is one jurisdiction. Higher District rates apply to some items: 8% soft drinks, 10% restaurant meals and on-premises alcohol, 10.25% off-premises alcohol and rental vehicles, 15.95% hotel rooms, 18% parking. The scheduled rise of the general rate to 7% has been postponed to October 1, 2027. Sourcing: single District rate.
Late returns: 5% per month (or part of a month) for failing to file or pay on time, up to 25% of the tax; interest at 10% a year, compounded daily.

District of Columbia rules in plain English

In the District of Columbia, you register for sales and use tax with the Office of Tax and Revenue (OTR). You apply online at MyTax.DC.gov using Form FR-500, the Combined Registration Application for Business DC Taxes/Fees/Assessments. There is no charge to register. OTR issues a Certificate of Registration for each location you list, and each location must display its own. The same FR-500 can also register you for withholding and other DC taxes. OTR registration comes before your DC Basic Business License, which is a separate license with its own fees. OTR sets your filing schedule by how much tax you owe each period: annual at $200 or less, quarterly from $201 to $1,200, and monthly above that. Returns are due on the 20th of the following month. You must file even when you had no sales. The general rate is 6%. The planned rise to 7% has been postponed to October 1, 2027. Restaurant meals, hotel rooms and parking have higher rates. The one mistake to avoid: selling before you have the certificate. OTR can fine you up to $50 for each day you do business without one.

Sources: District of Columbia Office of Tax and Revenue · MyTax.DC.gov · Form FR-500 (PDF)

More District of Columbia facts

DC's general sales tax rate stays at 6% through September 30, 2027; the scheduled increase to 7% has been postponed and now applies to periods beginning October 1, 2027. Source
DC's remote seller test is $100,000 in sales or 200 separate sales delivered into the District, in the previous or current calendar year. Source
Sales and use tax registrants must file a return even if no sales were made, entering zero. Source
Since November 1, 2017, OTR accepts resale certificates only on its authorized form (OTR-368), requested through MyTax.DC.gov and valid for one year. Source
Many services are taxable in DC, including health-club services and car washing; OTR keeps a list of taxable and non-taxable services. Source

Register for District of Columbia sales tax yourself with this guide, or ask us

Our online application does not cover the District of Columbia yet. Follow the steps above to apply with the District of Columbia Office of Tax and Revenue, or contact us about your registration.

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District of Columbia sales tax registration FAQ

Do I need to register for District of Columbia sales tax?

Anyone selling or delivering taxable goods or services in the District must file Form FR-500 and get a Certificate of Registration before making taxable sales. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in the District of Columbia (measurement period: previous or current calendar year).

How long does it take to get a District of Columbia Sales and Use Tax Certificate of Registration?

Ask OTR for current processing times.

What does a District of Columbia Sales and Use Tax Certificate of Registration cost?

There is no charge for registering with OTR. OTR issues a Certificate of Registration for each location listed on the FR-500, and each location must display its own. (The separate DC Basic Business License from DLCP has its own fees.). Source: FR-800V instructions (2025).

When do I file District of Columbia sales tax returns?

Filing frequency: monthly, quarterly or annual by liability per period. Annual (FR-800A) if sales and use tax liability is $200 or less per period; quarterly (FR-800Q) from $201 to $1,200 per period; monthly (FR-800M) at $1,201 or more per period. Liability of $5,000 or more requires electronic filing and payment. Due date: 20th of the month after the period; annual returns October 20. File a return every period, even with no sales. Source: FR-500 instructions (Rev. 03/14).

Do I need to register in the District of Columbia as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in the District of Columbia (measurement period: previous or current calendar year). Beginning April 1, 2019, a marketplace facilitator must collect District sales tax on behalf of its marketplace sellers (https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs). Source: D.C. Code 47-2001(n-1); OTR Sales and Use Tax FAQs.

What happens if I sell in the District of Columbia without a District of Columbia Sales and Use Tax Certificate of Registration?

Making taxable sales without a Certificate of Registration can bring a fine of up to $50 for each day of business in the District without one. Source: FR-800V instructions (2025).

Nearby states

This page summarizes District of Columbia sales tax registration 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 2, 2026.