Washington, DC sales tax is filed online through MyTax.DC.gov, the District of Columbia Office of Tax and Revenue (OTR) portal, on the Sales and Use Tax Return (Form FR-800M, FR-800Q, or FR-800A). Monthly, quarterly, and annual returns are all due on the 20th of the month after the reporting period (annual returns are due October 20), and a return is required every period, even with no sales. OTR does not accept paper sales and use tax returns for tax years 2017 and forward.
This guide is about Washington, DC, the District of Columbia. It is a separate taxing jurisdiction from Washington State, which has its own portal and rules. For the state, see our guide on how to file Washington sales tax online.
This guide covers who files and how often, how to file in MyTax.DC.gov, how DC's category-based rates work, how to report no sales, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the DC Office of Tax and Revenue before you file.
Washington DC sales tax filing at a glance
- Who administers it: District of Columbia Office of Tax and Revenue (OTR), part of the Office of the Chief Financial Officer.
- Online portal: MyTax.DC.gov. OTR's payment page lists no fee for ACH debit.
- Return: Sales and Use Tax Return, Form FR-800M (monthly), FR-800Q (quarterly), or FR-800A (annual). MyTax.DC.gov selects the right form for your account's filing frequency.
- Filing frequency: Monthly, quarterly, or annual, based on your sales and use tax liability per period. Marketplace facilitators and remote sellers file monthly.
- Due dates: The 20th of the month after the reporting period. Annual filers file by October 20. If the 20th falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.
- Zero returns: Required every period.
- Payment: ACH debit, credit or debit card, or ACH credit. Payments over $5,000 for a period must be made electronically.
- Economic nexus: More than $100,000 of gross receipts from retail sales delivered into the District, or a separate count of retail sales delivered there (see below for how OTR words the count).
Who has to file, and how often
Every individual or business that made a taxable sale or provided a taxable service must file a sales tax return if it has nexus in the District. OTR describes nexus as either a taxable sale or service physically provided in DC, or economic nexus for a remote seller. Sales tax applies to tangible personal property, digital goods, and certain services delivered in the District, and OTR's booklet also lists rentals, hotel stays, admissions, and parking. Our Washington, DC sales tax guide covers registration and nexus in more detail.
For remote sellers, OTR's 2026 return booklet says a vendor with no physical presence in the District is engaged in business there if, in the previous or current calendar year, it had gross receipts from all retail sales delivered into the District that exceed $100,000 or 200 or more separate retail sales delivered into the District. OTR's sales and use tax FAQ words the count test as more than 200 separate retail sales. Because the two documents differ slightly on whether 200 itself triggers the rule, confirm the count test with OTR if you are near it. The FAQ also says that:
- Sales to buyers with valid DC exemption certificates count toward the thresholds.
- Sales on your own website and through a marketplace both count.
- Once you cross a threshold, the obligation continues into the following calendar year.
The FAQ page is undated, so treat the FAQ as current guidance to verify rather than a dated rule.
Marketplace facilitators must register with OTR and collect and remit DC sales tax on the sales they facilitate for marketplace sellers. OTR says a seller that is both a remote seller and a marketplace facilitator should register for two sales and use tax accounts and report the two kinds of sales separately. On the return, sales made through a marketplace facilitator that collected tax are reported in a separate marketplace column.
The 2026 booklet sets frequency by your sales and use tax liability per period:
| Frequency | Form | Sales and use tax liability | Due date |
|---|---|---|---|
| Monthly | FR-800M | $1,201 or more per period (also all marketplace facilitators and remote sellers) | The 20th of the month after the month reported |
| Quarterly | FR-800Q | $201 to $1,200 per period | The 20th of the month after the quarter reported |
| Annual | FR-800A | $200 or less per period | October 20 |
OTR says new registrants are generally required to file quarterly, except marketplace facilitators, which file and pay monthly. Your account is assigned a frequency, so confirm the one shown in MyTax.DC.gov before you rely on the table.
Before you start: get into MyTax.DC.gov
You must be registered before you make taxable sales in the District, and our sales tax permit overview explains the general process. In DC, you register online through MyTax.DC.gov using the Combined Registration Application for Business DC Taxes/Fees/Assessments (Form FR-500). OTR says there is no charge to register. List every DC location from which you make taxable sales, and OTR issues a Certificate of Registration for each. Remote sellers register with the same form and indicate that they are a remote seller when prompted. OTR says making taxable sales without a Certificate of Registration can bring a fine of up to $50 for each day.
To file, you sign up for a MyTax.DC.gov account with a username and password, then find your Sales and Use tax account in your profile. Your password later acts as your electronic signature when you submit. You need the account number OTR assigned when you registered and a taxpayer identification number, and OTR says to wait until you receive your TIN before you file. For account help, OTR's e-Services Unit is reachable through the message feature in MyTax.DC.gov or at (202) 759-1946.
Before filing, gather your gross sales for the period by rate category, your exempt and resale sales, and any sales made through a marketplace facilitator. For wholesale sales, OTR says a buyer must present a DC Certificate of Resale (Form OTR-368) for the sale to be treated as a resale. See our Washington, DC resale certificate guide for what to collect from buyers.
Step-by-step: filing a DC return in MyTax.DC.gov
OTR's user guide walks through these steps:
- Log in to MyTax.DC.gov with your username and password.
- Find your Sales and Use tax account in your profile summary and click the Returns link.
- Click File Now next to the return you are filing.
- Complete the FR-800. Answer the return information questions, then the taxable amount questions. If there is a balance due, the system calculates the liability for you.
- Choose a payment option and submit. The guide lists ACH debit as its example, and it also offers No Payment is Needed for a zero return and Pay Later to submit the return without paying.
- Enter your bank details and payment amount if you are paying by ACH debit, and choose whether to save the payment method for future use.
- Enter your MyTax.DC.gov password in the confirmation window. It acts as your electronic signature.
- Save the confirmation. A confirmation page appears, and you can open a printable view.
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Rate pitfalls: DC rates depend on what you sell
OTR's return has a separate line for each rate, so reporting everything at one rate leads to under- or over-collection. The general rate is 6%, and OTR's 2026 booklet and FAQ list these others:
| Sale | Rate |
|---|---|
| General sales, including most tangible personal property, digital goods, and taxable services | 6% |
| Commercial bingo | 7.5% |
| Soft drinks | 8% |
| Food and drink prepared for immediate consumption | 10% |
| Prepaid telephone calling cards | 10% |
| Alcoholic beverages sold for consumption off the premises (booklet lists ABRA licensee exceptions) | 10.25% |
| Rental vehicles | 10.25% |
| Rooms, lodgings, or accommodations | 15.95% |
| Parking or storing motor vehicles or trailers | 18% |
The booklet adds exceptions and definitions for several categories, so check its rate section for the exact wording of the category you sell. Our Washington, DC sales tax calculator shows current rates.
OTR also has separate pages on which services and digital goods are taxable, so check them if you sell services or software. OTR's booklet says the tax is based on the sales price, which does not include the sales tax you collected from the buyer.
Due dates and the weekend rule
DC sales and use tax returns and payments are due on the 20th day of the month following the end of the period. You can see them alongside other states on our Washington, DC sales tax due dates page:
| Period | Due date |
|---|---|
| Monthly | The 20th of the following month (a March return is due April 20) |
| Quarterly | The 20th of the month after the quarter ends: April 20, July 20, October 20, and January 20 |
| Annual | October 20 |
OTR's booklet says that if the due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day. It also says to file your return and pay any tax due on or before the due date, so consider filing and paying early rather than relying on the extra day.
Filing a zero return
You must file even if you had no activity. OTR's booklet says sales and use licensees must file a return even if no sales were made or no tax or fees are due, and that failing to file will bring a delinquency notice. The booklet says to complete the identification section and place a zero in the Total Amount Due line. In the MyTax.DC.gov user guide, the payment step includes a No Payment is Needed option for filing a zero return.
Amending a return
Amended and final returns are filed in MyTax.DC.gov. OTR's booklet says that once you have filed the original return, you can amend it as follows:
- Select View Returns within your Sales and Use account.
- Go to the period where you filed the return.
- Select View or Amend Return for that period.
- Select Amend at the top of the screen, and key in the changes.
If you are closing the business, the booklet describes a final return option that tells OTR to cancel your filing requirement. OTR says to use it only if you are going out of business, not to mark the last return of a month, quarter, or year. To claim a refund for a previous period, the booklet says to file Form FP-331, Claim for Refund, through MyTax.DC.gov.
Payment methods
OTR's booklet lists these electronic payment options:
- ACH debit: For taxpayers signed up for MyTax.DC.gov. There is no fee, and MyTax.DC.gov can store multiple bank accounts. OTR says to allow 1 to 3 business days for processing if you enter changed banking information.
- Credit or debit card: Visa, MasterCard, Discover, or American Express, with a fee paid to the District's card processor. OTR's payment options page lists a 2.25% convenience fee. Payment is effective on the day it is charged.
- ACH credit: For business taxpayers only. You send the payment through your bank, using tax type code 00350 and the tax period ending date (YYMMDD). OTR charges no fee, but your bank may.
If your payment due for a period exceeds $5,000, you must pay electronically. MyTax.DC.gov does not accept foreign bank accounts, and the District does not support international ACH transactions. The user guide notes that payments can be scheduled from the account summary page up to one year in advance.
Penalties and interest for late filing or payment
OTR's booklet says a return or payment not received by the due date accrues penalties and interest. It lists:
- Late filing or payment: 5% of the unpaid tax for each month or fraction of a month the return is not filed or the tax is not paid, up to 25% of the tax due.
- Interest: 10% per year, compounded daily, on a late payment.
- Collection fee: A one-time fee of 10% of the tax balance due after 90 days.
- Negligence: 20% of the portion of an underpayment attributable to negligence.
- Civil fraud: 75% of the underpayment attributable to fraud.
- Dishonored payment: $65 if a check or electronic payment is returned unpaid.
OTR's booklet also lists criminal penalties for failing to file timely, including a fine of up to $1,000 or up to 180 days in jail for each failure. It adds that corporate officers may be held personally liable for taxes owed to DC.
OTR's FAQ says it may waive or cancel delinquent return penalties in limited circumstances if you show reasonable cause. You submit the request in writing with supporting documents. The FAQ speaks to penalties, so confirm with OTR whether any relief is available on interest.
Common mistakes to avoid
- Skipping zero returns. Every assigned period needs a return, even with no sales.
- Using one rate for every sale. DC rates depend on the category, from 6% up to 18%.
- Filing on paper. Paper sales and use tax returns are not accepted for tax years 2017 and forward.
- Missing the electronic payment rule. A payment over $5,000 for a period must be electronic.
- Ignoring exempt sales when testing nexus. Sales to buyers with valid DC exemption certificates count toward the remote seller thresholds.
- Treating a marketplace as your only channel. Sales on your own site and through a marketplace both count toward the thresholds, and each may need its own account.
- Assuming this is Washington State. DC and Washington State are separate jurisdictions with separate portals and returns.
If you receive a sales tax notice
A missed or late return often leads to a letter. Our Washington, DC sales tax notices guide explains the notices the Office of Tax and Revenue sends, including Notice of Delinquency, Notice of Tax, Penalty and/or Interest Due, and Notice of Proposed Assessment. It also covers how to ask for penalty relief: Penalty waiver request (reasonable cause). The state's time limit to dispute an assessment: 30 days from the date the proposed assessment is sent (OAH must receive the protest by then). Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.
Next steps for Washington, DC sellers
- Download Washington, DC's due dates as a calendar file, or see them on the due dates page.
- Check the combined rate for any Washington, DC address.
- Get the Washington, DC resale certificate to buy inventory without paying tax.
- Check whether you have nexus in other states before your sales cross a threshold.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file Maryland sales tax online
- How to file Virginia sales tax online
- How to file West Virginia sales tax online
Let Kintsugi file for you
If you sell in DC and other states, Kintsugi's sales tax filing software prepares and files returns on each jurisdiction's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing for details.
Frequently asked questions
Can I file Washington, DC sales tax online?
Yes, and you must. OTR requires sales and use tax returns for tax years 2017 and forward to be filed electronically through MyTax.DC.gov, and it does not accept paper returns for those years.
What form do I use to file DC sales tax?
The Sales and Use Tax Return: Form FR-800M for monthly filers, FR-800Q for quarterly filers, and FR-800A for annual filers. MyTax.DC.gov selects the form that matches your account's filing frequency.
When is DC sales tax due?
The 20th of the month after the reporting period. Quarterly returns are due April 20, July 20, October 20, and January 20, and annual returns are due October 20. If the 20th falls on a weekend or legal holiday, the return is due the next business day.
Do I have to file if I had no sales?
Yes. OTR requires a return even if you made no sales or owe no tax, and says a missing return brings a delinquency notice. Its booklet says to place a zero in the Total Amount Due line.
What is the economic nexus threshold in Washington, DC?
OTR says a remote seller is covered if, in the previous or current calendar year, its gross receipts from retail sales delivered into the District exceed $100,000, or it makes a threshold number of separate retail sales there (more than 200 in the FAQ, 200 or more in the 2026 booklet). Confirm the count test with OTR if you are close.
What if I miss the deadline?
File and pay as soon as possible. OTR charges 5% of the unpaid tax per month up to 25%, plus interest at 10% per year compounded daily, and you can ask in writing for a penalty waiver if you have reasonable cause.
Sources
Checked September 29, 2026.
- DC Office of Tax and Revenue, Sales & Use Tax
- DC Office of Tax and Revenue, Sales and Use Tax FAQs
- DC Office of Tax and Revenue, 2026 FR-800M/Q/A Sales and Use Tax Return Booklet
- MyTax.DC.gov, User Guide: How to File a Sales and Use Tax Return
- DC Office of Tax and Revenue, Payment Options
- DC Office of Tax and Revenue, MyTax.DC.gov
- DC Office of Tax and Revenue, Collections & Audit FAQs
