District of Columbia – The Employer Use Tax Return Act

SALT Report 1789 – The District of Columbia reminds District employers that they are now required to comply with the Employer Use Tax Return Act of 2012. The Use Tax Return Act mandates that all employers who are required to file a withholding tax return, but that are not required to collect and remit sales tax, must now also file a use tax return and remit any use taxes due.

All use tax returns must be filed annually on or before October 20. The first return is due October 20, 2012, and will cover the period October 1, 2011, through September 30, 2012.

A use tax account will be opened for businesses that are required to comply with the Act.  All forms and instructions were sent to these businesses on October 1, 2012. If you have not received your forms you are urged to contact the Taxpayer Service Center.

For Further Information:

District of Columbia Office of Tax and Revenue – Press Release