Washington DC Reverse Sales Tax Calculator.

Washington D.C. has a general sales tax rate of 6%, but applies different rates to various categories, some of which are significantly higher than the base rate. D.C.'s rate structure reflects its unique character as a federal district with a major tourism and hospitality economy.

D.C.'s multi-rate structure includes: 6% for most general retail goods, 10% for restaurant meals and prepared food, 10.25% for alcohol at restaurants and bars, 14.5% for hotel accommodations, and 18% for parking garages and lots. These elevated rates on tourism and hospitality are among the highest in the nation for those categories.

D.C. exempts most food for home consumption (unprepared groceries) from the 6% sales tax. Prescription drugs are exempt. Certain medical equipment is exempt. Agricultural sales are exempt (though D.C. has essentially no agricultural activity).

D.C. is notable for having one of the highest hotel tax rates in the country at 14.5%, which includes the 6% general sales tax plus an 8.5% hotel tax. This is partly intentional — D.C. captures revenue from the enormous volume of business travelers and tourists who visit for government, lobbying, and conference purposes.

The Office of Tax and Revenue (OTR) administers D.C.'s sales tax. D.C. functions as a state for sales tax purposes — sellers with nexus in D.C. must collect and remit the appropriate D.C. sales taxes. Economic nexus threshold is $100,000 in annual D.C. sales. D.C. has marketplace facilitator laws in effect.