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General Rate |
All tangible personal property and certain selected services sold or rented to businesses or individuals at retail in the District.
Groceries, prescription and non-prescription drugs, and residential utility services are among those items exempt from the sales tax.
The use tax is imposed at the same rate as the sales tax on purchases made outside the District and then brought into the District to be used, stored or consumed, providing that the purchaser has not paid the sales tax on the purchases to another jurisdiction.
DC Code Citation: Title 47, Chapters 20 and 22. |
A five-tier rate structure is presently in effect:
5.75% - General rate for tangible personal property and selected services
9% - Liquor sold for off-the-premises consumption
10% - Restaurant meals, liquor for consumption on the premises, and rental vehicles
12% - Parking motor vehicles in commercial lots
14.5% - Hotels (transient accommodations)
Notes: The following portions of the sales tax go to the Convention Center Fund: 1% from restaurant meals and 4.45% from transient accommodations.
Sales tax on Internet access is eliminated.
The 12% parking in commercial lots tax is dedicated to the DC Department of Transportation as special purpose revenue. |
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Alcoholic Beverage Tax |
Alcoholic beverages manufactured by a holder of a manufacturer’s license and beverages brought into DC by the holder of a wholesaler’s license.
DC Code Citation: Title 25, Chapter 1. |
Beer = $2.79 per gallon barrel
Champagne/sparkling wine = $0.45 per gallon
Distilled Spirits = $1.50 per gallon
Light wine (alcohol content 14% or less) = $0.30 per gallon
Heavy wine (alcohol content above 14%) = $0.40 per gallon |
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Cigarettes |
The sale or possession of cigarettes in the District. Cigarettes sold to the military and to the federal government are exempt.
DC Code Citation: Title 47, Chapter 24. |
$2.00 per pack of 20 cigarettes and $2.50 per pack of 25 cigarettes |
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Other Tobacco
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Any cigar or roll for smoking, made in whole or in part of tobacco, except cigarette or premium cigars or product made primarily from tobacco that is intended for consumption by smoking, by chewing, or as snuff, except cigarettes, premium cigars or pipe tobacco. |
Retail sales tax = 12%.
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