District of Columbia Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale | Certificate of Resale | DC | Requires DC Sales and Use Tax Account ID Number | Forward |
| Nonprofit Organizations | Certificate of Exemption | DC | Organizations must apply for exemption and maintain a physical presence in DC | Forward |
| Federal and State Government Purchases | No form required | Federal and state agencies are exempt from sales tax |
Notes:
- Sellers must keep exemption certificates on file for audit purposes.
- Purchasers using the resale exemption must provide a valid DC Sales and Use Tax Account ID Number.
- Nonprofit organizations do not automatically qualify for DC tax exemption; they must apply through Form FR-164.
- Government agencies do not need to complete a form, but vendors should verify the exemption status.
- Certain business-related exemptions, like those for Qualified High Technology Companies, require specific approval and eligibility criteria.
For more details, visit the Office of Tax and Revenue.