Washington D.C. Sales & Use Tax Licensing
Licensing requirements for Washington D.C. businesses.
Business entities that sell tangible goods or offer services may need to register for sales
and use taxes
at the state level. Most states require businesses to either incorporate or foreign qualify
prior to
registering for a sales and use tax account, and many states also ask for the IRS issued EIN
number as a
part of tax registration.
Sales & Use Tax Licensure
This section applies to businesses that are applying for a license
in Washington D.C. for the first time.
Agency: | District of Columbia Office of Tax and Revenue |
Form: | FR-500: Combined Business Tax Registration |
Filing Method: | Form or online |
Agency Fee: | $0 |
Remote Sales Threshold: | $100,000 in sales or 200 separate transactions |
Enforcement Start Date: | 01/01/2019 |