Washington D.C. resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Washington D.C.: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Washington D.C. quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[1]
- Resale certificate
- Certificate of Resale (Form OTR-368, requested on MyTax.DC.gov)[1]
- Certificate expiry (as listed)
- 1 year, obtained annually on MyTax.DC.gov[1]
- Permit or registration
- Sales and Use Tax registration (Form FR-500 on MyTax.DC.gov)[3]
- Where to apply
- State application page[3]
- Certificate form
- State certificate form[2]
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What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax registration (Form FR-500 on MyTax.DC.gov).[3] The state says it offers an online application.[34] State application page.[3]
The resale certificate the state lists is Certificate of Resale (Form OTR-368, requested on MyTax.DC.gov). Expiry: 1 year, obtained annually on MyTax.DC.gov.[1] The state's certificate form asks for a permit or registration number.[12] State certificate form.[2]
What the state says about buying inventory for resale
Out-of-state buyers
The OTR-368 instructions say buyers located inside or outside the District must file Form FR-500 with OTR to be eligible to use the certificate.[2]
Other points the sources mention
- A DC certificate of resale is only valid if it contains the registrant's DC Sales and Use Tax Registration Number, and DC rules limit an authorized certificate to one year with an expiration date.[12]
- Authorized resale certificates are obtained through an annual process on MyTax.DC.Gov: the Certificate of Resale is requested online by filing form OTR-368.[1]
- OTR says accepting an expired exemption certificate demonstrates bad faith by a vendor.[1]
- The source says that when property bought with a resale certificate is used for other purposes, the purchaser must reimburse the vendor for the sales tax or pay use tax, and that when it is given away for no consideration, DC treats the purchaser as the consumer.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Washington D.C.. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[5]
- Who files, per the state
- Not confirmed on this page[5]
- Refund form named by the state
- Form FP-331 (Claim for Refund), filed with an amended return through MyTax.DC.gov[5]
- How the state says to submit
- Online: amended return plus Form FP-331 through MyTax.DC.gov[5]
OTR says a refund claim is not processed unless both the amended return is filed electronically through MyTax.DC.gov and Form FP-331 is submitted there.[5]
Illustration: the Washington D.C. state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
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Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a resale certificate in Washington, DC?
DC's process is to register the business on MyTax.DC.Gov with the FR-500 New Business Registration, then request a Certificate of Resale online by filing form OTR-368 on MyTax.DC.Gov. The source says the certificate must contain the registrant's DC Sales and Use Tax Registration Number.[13]
Does a DC resale certificate expire?
Yes. DC rules say an authorized resale certificate is valid only for a period of one year and shows an expiration date. Resale certificates are valid only until the expiration date stated on the certificate.[1]
Does eBay collect DC sales tax for me?
OTR says that beginning April 1, 2019 a marketplace facilitator is required to collect District sales tax on behalf of its marketplace sellers. OTR also says an agreement between the two does not relieve either the facilitator or the seller from liability for the tax.[4]
Can I use a resale certificate from another state in DC?
DC rules say the Deputy Chief Financial Officer only recognizes certificates of resale on forms authorized by the Office of Tax and Revenue. The OTR-368 requires a DC Sales and Use Tax Account ID Number, and buyers outside the District must also file the FR-500 to use it.[12]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- DC OTR, Exemptions (certificate of resale rules), otr.cfo.dc.gov/page/exemptions-audit-division
- DC OTR, OTR-368 Certificate of Resale, otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/OTR-368%20CERT%20OF%20RESALE%2005.25.16.pdf
- DC OTR, New Business Registration, otr.cfo.dc.gov/page/new-business-registration
- DC OTR, Sales and Use Tax FAQs, otr.cfo.dc.gov/page/sales-and-use-tax-faqs
- Form FP-331 (Claim for Refund), filed with an amended return through MyTax.DC.gov, state refund form, otr.cfo.dc.gov/page/sales-and-use-tax-instructions