District of Columbia – Employer Use Tax Return Requirements

SALT Report 1593 – The District of Columbia recently passed its fiscal year 2013 budget which amends Section 47-2211 of the DC Official Tax Code to include a new employer use tax return filing requirement.
Beginning with the 12-month period ending September 30, 2012, any employer that is required to file a District withholding tax return, but is not required to collect and remit sales tax, must file an annual use tax return. The return must be filed on or before October 20th of each year, and any use taxes due must be remitted with the return.
Additionally, the Chief Financial Officer may require an employer to file returns for other periods or dates.
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