As a reminder, starting in November, there will be changes to the exemption application process with the District of Columbia Office of Tax Office and Revenue (OTR). For those organizations applying for an exemption from Individual Income and Franchise taxes, Sales and Use tax, and Personal Property tax will be required to complete an online application with supporting documentation via OTR’s online portal, 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 expiration date on the certificate.
Additional Exemption Changes
Some exemption requests will require District taxpayers to sign up for a MyTax.DC.gov account which include:
- Exemption to File (FR-164)
- Utility Exemption (OTR-308)
- Contractor Exemption Purchase Certificate (OTR-553)
- Certificate of Resale (OTR-368)
- QHTC Exempt Purchase Certificate (FP-337)
The following exemption requests do not require a MyTax.DC.gov account registration:
- Exemption from Sales Tax on Parking (OTR-309)
- Government Exemption Certificate (FR-300)
The below chart highlights the exemptions, effective dates and periods, and documentation required per application.
Stay tuned to the OTR blog for new updates and additional information.