dc-sales-tax.md54 lines1.7 KB
v20State
| 1 | --- |
| 2 | name: dc-sales-tax |
| 3 | description: Use this skill whenever asked about District of Columbia sales tax, DC OTR filings. Trigger on phrases like "DC sales tax", "District of Columbia sales tax", "OTR". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # District of Columbia Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | District of Columbia | |
| 14 | | General rate | 6.00% | |
| 15 | | Restaurant meals/liquor | 10.00% | |
| 16 | | Transient accommodations | 14.95% | |
| 17 | | Parking | 18.00% | |
| 18 | | Local taxes | None -- DC is a single jurisdiction | |
| 19 | | Sourcing | Destination-based | |
| 20 | | Economic nexus | $100,000 OR 200 transactions | |
| 21 | | Tax authority | Office of Tax and Revenue (OTR) | |
| 22 | | Portal | https://mytax.dc.gov | |
| 23 | | SST member | No | |
| 24 | | Skill version | 2.0 | |
| 25 | |
| 26 | ## Section 3 -- Transaction pattern library |
| 27 | |
| 28 | | Pattern | Taxable? | Notes | |
| 29 | |---|---|---| |
| 30 | | General TPP | TAXABLE 6% | | |
| 31 | | Clothing | TAXABLE | No exemption | |
| 32 | | Grocery food | EXEMPT | | |
| 33 | | Prepared food/restaurant meals | TAXABLE 10% | Higher rate | |
| 34 | | Liquor for on-premises | TAXABLE 10% | | |
| 35 | | Transient accommodations | TAXABLE 14.95% | | |
| 36 | | Parking | TAXABLE 18% | | |
| 37 | | SaaS | TAXABLE | DC taxes SaaS and digital goods | |
| 38 | | Digital goods | TAXABLE | | |
| 39 | | Professional services | NOT TAXABLE | | |
| 40 | | Manufacturing equipment | EXEMPT | | |
| 41 | | Prescription drugs | EXEMPT | | |
| 42 | | Resale | EXEMPT | | |
| 43 | |
| 44 | ## Section 10 -- Prohibitions |
| 45 | |
| 46 | - NEVER use the general 6% rate for restaurant meals -- the rate is 10%. |
| 47 | - NEVER forget the 14.95% transient accommodation rate. |
| 48 | - NEVER forget the 18% parking rate. |
| 49 | - NEVER compute any number. |
| 50 | |
| 51 | ## Disclaimer |
| 52 | |
| 53 | Informational only. Review by qualified professional required before filing. |
| 54 |
Run this skill, then get an accountant to check it
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Depends on
Quality
Q2: Research-verified
Deep research against tax authority sources. Not yet tested on real data.
Needs real client data + practitioner sign-off to reach Q1.
Accountant Review
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About
Use this skill whenever asked about District of Columbia sales tax, DC OTR filings. Trigger on phrases like "DC sales tax", "District of Columbia sales tax", "OTR". ALWAYS load us-sales-tax first.
US-DCty-2025