District of Columbia Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Annually (due by January 20), if monthly tax liability is less than $50.
• Administration:
  Department of Finance and Revenue
  Sales and Audit Division
  P.O. Box 556
  Washington, DC 20044
  Phone: 202-727-6070