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Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes

General Rate

All tangible personal property and certain selected services sold or rented at retail to businesses or individuals delivered in the District are subject to sales tax.  Use tax is imposed at the same rate as the sales tax on purchases delivered outside the District and then brought into the District to be used, stored or consumed.

DC Code Citation: Title 47, Chapters 20 and 22.

Current Tax Rate(s)

The rate structure for sales and use tax that is presently in effect:

  • 6.0% - General rate for tangible personal property and selected services
  • 6.0% - Tickets to legitimate theaters and entertainment venues
  • 10% - Restaurant meals, liquor for consumption on the premises, and rental vehicles
  • 10.25% - Alcoholic beverages sold for off-the-premises consumption
  • 10.25% - Rental or leasing of rental vehicles and utility trailers
  • 10.25% - Tickets to baseball games or baseball-related events at Nationals Park and for baseball-related tangible personal property sold at Nationals Park
  • 10.25% - Tickets to events at the Capital One Arena or for event-related tangible personal property sold at Capital One Arena
  • 10.25% - Rental or leasing of rental vehicles and utility trailers
  • 14.95% - Hotels (transient accommodations)
  • 18% - Parking motor vehicles in commercial lots

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 9.

Current Tax Rate(s)

  • Beer = $2.79 per 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

Cigarettes

The sale or possession of cigarettes in the District.

DC Code Citation: Title 47, Chapter 24.

Current Tax Rate(s)

  • $4.50 per pack of 20 cigarettes; plus a surtax of $0.44 per pack for a total of $4.94 per pack.

Other Tobacco Tax

The sale or possession of other tobacco products.

DC Code Citation: Title 47, Chapter 24."=

Current Tax Rate(s)

  • 96%