District of Columbia – DC OTR Responds to CV19 Outbreak March 20, 2020 – Tax Notice 2020-02: Emergency Sales and Use Tax Relief

On March 17, 2020, the Council of the District of Columbia enacted the COVID-19 Response Emergency Amendment Act of 2020. The Act amended D.C. Code § 47-4221 by expanding the authority of the Office of Tax and Revenue to abate interest and waive penalties for failure to timely pay sales and use tax due for periods ending 2/29/2020 and 3/31/2020, provided certain conditions are met.

All vendors who are required to file sales and use tax returns on either a monthly or quarterly basis are eligible for this relief, except for hotels and motels permitted to defer real property taxes under D.C. code §47-811(b).

OTR will automatically waive interest and penalties that would ordinarily be assessed for failure to timely pay sales and use taxes due for the periods mentioned above.

Monthly and Quarterly filers can use mytax.dc.gov to file an FR-800M and FR-800Q.

For More Information: DC

March 30, 2020