Reminder: OTR to Host QHTC Filers Webinar on Friday, October 20

As a reminder, on Friday, October 20 from 10:30 a.m. to 11:30 a.m. ET, the Office of Tax and Revenue (OTR) will host a webinar to educate Qualified High Technology Companies (QHTC) taxpayers on its new filing requirements.

Effective November 1, 2017, OTR will implement a new online QHTC certification (QHTC-CERT) application process for sales and use tax accounts. QHTC taxpayers will be required to complete an online application and attach all applicable documentation in support of the request for certification using OTR’s web portal, MyTax.DC.gov.

QHTC Exempt Purchase Certificates will be issued when the annual QHTC-CERT application is completed on MyTax.DC.gov. QHTC Exempt Purchase Certificates issued prior to the new online application process and without an expiration date will not be valid after January 31, 2018.

This information and more will be discussed during the webinar. We greatly value your insights and look forward to your participation on October 20.

>>Please register for the QHTC webinar via WebEx by clicking here<<

Posted in MyTax.DC.gov | Leave a comment

12-Digit Sales and Use Account ID Number Needed to Register for MyTax.DC.gov

OTR reminds Sales and Use, Specialized Sales, and Street Vendors filers that their 12 digit Account ID Number will be needed to complete the MyTax.DC.gov account registration – especially when signing up for the first time. The transition of these tax types from the Electronic Taxpayer Service Center (eTSC) to MyTax.DC.gov will take place on November 1.

 

OTR urges sales and use filers to log into their eTSC accounts and retain their Account ID Number prior to the system changeover on October 23. Those who need assistance should contact OTR’s e-Services Unit at (202) 759-1946.

Posted in MyTax.DC.gov | Leave a comment

Reminder: Computer System Changeover Starts 9 p.m. October 23 for Sales and Use and Street Vendor Filers

As a reminder, the Office of Tax and Revenue’s (OTR) changeover to a new agency-wide computer system will begin at 9 p.m. October 23 and continue through October 31. These changes are being completed as OTR streamlines the process for businesses to file, pay and view their sales and use and street vendor taxes using OTR’s tax portal, MyTax.DC.gov.

Beginning November 1, MyTax.DC.gov replaces the Electronic Taxpayer Service Center (eTSC) for sales and use and street vendor filings. Taxpayers will no longer be able to file or pay sales and use and street vendor taxes via eTSC.

Please note that the September sales and use payments are due in eTSC on October 20.  After October 23, late filers must download the sales and use paper forms during the conversion period.

To learn more, visit MyTax.DC.gov or call (202) 759-1946.

Posted in MyTax.DC.gov | 1 Comment

New Special Event Promoters Requirements Effective Nov 1

Effective November 1, 2017, special event promoters hosting an event with at least 50 vendors must provide OTR with a preliminary list of all participating vendors and exhibitors, their addresses, tax identification numbers, representatives, and telephone numbers at least 30 calendar days before the special event occurs. Additionally, promoters must also submit a final list of participants no later than 10 calendar days after the last day of the special event. Special event promoters must provide all required documentation through an online process via OTR’s tax portal, MyTax.DC.gov.

Penalties

As mandated by District Code § 47–2002.04, the penalty for failing to provide the preliminary list of 50 or more vendors and exhibitors is $1,000 plus $50 for each day the list is late, up to $2,500, and the penalty for failing to provide the final list is $1,000 plus $50 for each day the list is late. The maximum penalty for the promoter’s failure to submit the final list is $10,000.

To learn more about this new requirement, download an electronic copy of the District of Columbia Special Event Promoters Requirements brochure, by clicking the image below.

Posted in MyTax.DC.gov | Leave a comment

New QHTC Forms and Requirements; Webinar Rescheduled to October 20

Effective November 1, 2017, OTR will implement a new online QHTC certification (QHTC-CERT) application process for sales and use tax accounts. QHTC taxpayers will be required to complete an online application and attach all applicable documentation in support of the request for certification using OTR’s web portal, MyTax.DC.gov.

QHTC Exempt Purchase Certificates will be issued when the annual QHTC-CERT application is completed on MyTax.DC.gov. QHTC Exempt Purchase Certificates issued prior to the new online application process and without an expiration date will not be valid after January 31, 2018.

Revised FR-399 Qualified High Technology Companies Tax Booklet

For Tax Year 2017, the following Sales and Use tax forms will no longer be available in the FR-399 QHTC booklet, and must be completed online at MyTax.DC.gov:

  • FP-331 – Claim for Refund (Sales and Use Tax)
  • FP-337 – QHTC Exempt Purchase Certificate
  • OTR-368 – Certificate of Resale

QHTC Webinar

This information and more will be discussed at the QHTC filers webinar on Friday, October 20 from 10:30 a.m to 11:30 a.m., ET (originally scheduled for September 28).  We greatly value your opinions and insights.

>>>Please register for the QHTC webinar via WebEx by clicking here<<<

To learn more about this new requirement, download an electronic copy of the District of Columbia New Sales and Use Tax Filing Requirements brochure, by clicking the image below.

 

Posted in MyTax.DC.gov | Leave a comment

What’s New – Sales and Use Tax Filing Requirements

The District of Columbia Office of Tax and Revenue (OTR) is making changes to its Sale and Use tax process.

Beginning in November 2017, taxpayers will be required to file and submit payment via MyTax.DC.gov for the following Sales and Use tax returns:

Sales and Use Tax (includes bulk filings): 

  • FR-800A – Annual
  • FR-800Q – Quarterly
  • FR-800M – Monthly

Specialized Sales Tax:

  • FR-800SM – Monthly

Sales and Use Tax Special Event:

  • FR-800SE

Street Vendors and Mobile Food Services Minimum Sales Tax:

  • FR-800V – Quarterly

As a result of this new requirement effective October 1, 2017, OTR will no longer mail Sales and Use tax filing booklets. Additionally, the production of paper returns (including PDFs) and fillable forms will cease, and returns will only be available electronically via MyTax.DC.gov. However, OTR will continue to accept paper returns for the 2017 fiscal year and preceding fiscal year Sales and Use tax returns.

Additional Changes to Sales and Use Tax Returns

The Sales and Use tax returns FR-800 (Monthly/Quarterly/Annual) will include a new column to report “Credit for Tax Refunded to Purchaser,” as well as a line to report “Exempt Sales.” These changes will create transparency and reduce errors on the returns.

Amended and final returns must be filed via MyTax.DC.gov for the 2018 and later tax filing periods.

Sales Tax Exemption

Beginning in November 2017, organizations applying for a sales tax exemption will be required to complete an online application and attach supporting documentation via MyTax.DC.gov. If the exemption is approved, OTR will issue an official certificate which will include an expiration date. Taxpayers must reapply for a new exemption prior to the exemption expiration date on the certificate.

To download an electronic copy of the District of Columbia New Sales and Use Tax Filing Requirements brochure, please click the image below.

Posted in MyTax.DC.gov | 2 Comments

District of Columbia Tax Rate Changes Effective October 1

Effective October 1, the following tax rate changes will apply as required by the Fiscal Year 2018 Budget Support Emergency Act of 2017:

  • Sales and Use Taxes:

Parking or storing vehicles: The rate for sales or charges for the service of parking or storing vehicles will remain at 18 percent and will not increase to 22 percent as stated in the Fiscal Year 2016 Budget Support Emergency Act of 2015.

  • Hotel/Transient Accommodations:

The total rate of tax on gross receipts for the sale of or charges for any rooms, lodging or accommodations on or after October 1 will increase from 14.5 percent to 14.8 percent. The new rate of 14.8 percent applies to bookings made after October 1 that were not fully pre-paid for all room charges and applicable tax.

Note: For bookings that were made and fully pre-paid before October 1, the 14.5 percent rate will still apply.

  • Real Property Taxes:

First-time Homebuyers: The recordation tax for qualifying first-time homebuyers purchasing homes for a price that does not exceed $625,000 is reduced from the general rate of 1.45 percent to .725 percent.

For additional information, visit www.taxpayerservicecenter.com or call OTR’s Customer Service Center at (202) 727-4TAX (4829).

Posted in Press Release | Leave a comment