District of Columbia – Decreased Sales Tax, Increased Use Tax on Alcoholic Beverages

SALT Report 2932 – On August 28, 2013 Mayor Vincent Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Act of 2013. The Bill provides a reduction in the sales tax rate, an increase in the use tax Continue reading District of Columbia – Decreased Sales Tax, Increased Use Tax on Alcoholic Beverages

District of Columbia – Restaurant Utilities Exemption

SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered natural or artificial gas, oil, electricity, solid Continue reading District of Columbia – Restaurant Utilities Exemption

District of Columbia – Alcoholic Beverage Tax Increased, Sales Tax Decreased

SALT Report 2813 – On July 30, 2013, D.C. Mayor Vincent Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Emergency Act of 2013 which provides the following sales and use tax provisions: Sales Tax Rate Effective October Continue reading District of Columbia – Alcoholic Beverage Tax Increased, Sales Tax Decreased

District of Columbia – Exemption for Utilities Used by Restaurants

2/07/2013 SALT Repor 2129 – The District of Columbia enacted emergency legislation that amends the Process Sales Tax Clarification Act of 2010 to reflect that the Act will still apply provided that it is included in an approved budget. The Act ext… Continue reading District of Columbia – Exemption for Utilities Used by Restaurants

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… Continue reading District of Columbia – The Employer Use Tax Return Act

District of Columbia—Tax Workshop for Street Vendors and Mobile Food Services

SALT Report 1697 – Effective October 1, 2012 the Vendor Sales Tax and Collection and Remittance Act will require all street vendors and mobile food services to collect the 10% sales tax on food sales and the 6% sales tax on other sales. The Office… Continue reading District of Columbia—Tax Workshop for Street Vendors and Mobile Food Services

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… Continue reading District of Columbia – Employer Use Tax Return Requirements

District of Columbia – Budget Request Act 2012

SALT Report 1588 – District of Columbia Mayor Vincent Gray recently signed and approved the Fiscal Year 2013 Budget Request Act of 2012 which includes the following sales and use tax provisions: Sales in Federally Owned Buildings Section 204 – Sal… Continue reading District of Columbia – Budget Request Act 2012

District of Columbia – Minimum Sales Tax for Street Vendors

SALT Report 1529 – The District of Columbia has enacted legislation establishing a minimum sales and use tax payment for street vendors. Effective October 1, 2012 licensed street vendors who collect less than $375 in sales tax in a certain quarter… Continue reading District of Columbia – Minimum Sales Tax for Street Vendors

District of Columbia – Tax Exemption Applications

SALT Report 1234 – The District of Columbia Office of Tax and Revenue has issued guidance regarding the proper procedures for filing an application for tax exemption. A nonprofit organization that means to conduct business within the District of C… Continue reading District of Columbia – Tax Exemption Applications