District of Columbia sales tax codes and rates
District of Columbia's state sales tax rate is 6%; county and city rates come on top and are not included. A Nefin company that sells into District of Columbia gets 2 sales codes, each named after the line of the FR-800 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under DC-11, and Nefin works out the use tax due.
District of Columbia codes from the FR-800
Each code is “DC-” plus the line it fills on the FR-800. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| DC-1-Taxable | DC taxable sales 6% general (FR-800 Line 1, Total Taxable Amount) | 6% |
| DC-1-ExResale | DC exempt/resale sales (FR-800 Line 1, Less Exempt/Resale Sales) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| DC-11 | DC purchases subject to use tax 6% (FR-800 Line 11) | 0% |
District of Columbia in the tax books
Nefin’s sales tax book has one row per invoice and one column per FR-800 line; these are the District of Columbia columns and the totals worked out from them.
Sales Tax Book
District of Columbia - FR-800
- [DC-1-Taxable]General 6%, total taxable amount (Line 1)
- [DC-1-ExResale]General, less exempt/resale sales (Line 1)
Totals Nefin calculates
- [DC-1-Gross] General, gross sales (Line 1, Gross Sales)Sum of the net amounts in [DC-1-Taxable] + [DC-1-ExResale]
- [DC-1-TaxDue] Gross tax due 6% (Line 1, Gross Tax Due)Net amount × 6%, from [DC-1-Taxable]
Use Tax Book
District of Columbia - FR-800
- [DC-11]Purchases and rentals, general 6% (Line 11)
Totals Nefin calculates
- [DC-11-TaxDue] Use tax due 6% (Line 11, Tax Due)Net amount × 6%, from [DC-11]
Frequently asked questions
What is the District of Columbia sales tax rate?
The state rate is 6%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which District of Columbia sales tax codes does Nefin set up?
2 sales codes from the FR-800, for example DC-1-Taxable (DC taxable sales 6% general (FR-800 Line 1, Total Taxable Amount)), DC-1-ExResale (DC exempt/resale sales (FR-800 Line 1, Less Exempt/Resale Sales)).
How does Nefin handle District of Columbia use tax?
Book a purchase on which the vendor charged no District of Columbia tax under DC-11 (DC purchases subject to use tax 6% (FR-800 Line 11)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6%.
Are these District of Columbia codes official?
They are a starting point. Each code follows a line of the FR-800, but check them against your return before you file, and edit them in Settings, VAT rates.