Forms

• Power of Attorney and Declaration of Representative*
• Estate Tax Return Package: For Estates of Individuals Dying on or After 1/1/2002*
• Estate Tax Return Package: For Estates of Individuals Dying on or After 1/1/2003*
• Retail and Vending Machine Licensee Floor Stock Cigarette Tax Return (Instructions and Forms)*
• Floor Tax Return Frequently Asked Questions*

Notices

• Arena Fee Repealed: Taxpayers are no longer required to pay the Arena Fee. The Tax Parity Act of 1999 repealed the Arena Fee beginning with Tax Year 2001. The Arena Fee return for Tax Year 2001 was the last return required to be filed. This return was for calendar year 2000 and fiscal years ending on or before June 15, 2001. Unless you are making a delinquent Arena Fee payment for a period before the fee was repealed, you should no longer send Arena Fee payments to the Office of Tax and Revenue.
• Change in Cigarette Excise Tax Rate*
• District Tax Code Amended by Act 14-341 to Block "Bonus Depreciation"*
• Effects of the District's "Bonus Depreciation De-Coupling from the Internal Revenue Code Act of 2002"*
• DC Estate Tax Return Interim Guidance*
• Recall and Review of OTR Rulings*
• Rental Property and Unincorporated Business Filing Requirements/Instructions*
• Requirement to File Certain Monthly Withholding Tax Returns and Make Withholding Tax Payments Electronically*
• Requirement to File Certain Monthly Sales and Use Tax Returns and to Make Sales and Use Tax Payments Electronically*

General Guidance Charts

• Food Sales Tax*
• Hotels Sales Tax*
• Medical Products Sales Tax*
• Nexus*

Sales Tax Issues

• Bank Utilities*
  Is electronic processing by a bank of customers' financial information "processing" within the meaning of DC Code § 47-2005(11)?

• Exemptions for Federal and State Government Agencies and Related Organizations*
  This guidance is useful for federal government employee travelers, vendors (hotels and restaurants) who provide services to federal government employee travelers, tax-exempt state government employee travelers, and organizations exempt from DC sales taxes. Additional information about which federal travel cards are tax-exempt or not tax-exempt is available on the GSA website.
  

• Hotel Attrition Fees*
  Is the attrition fee charged by a hotel subject to District sales tax in circumstances where a convention client cancels part or all of a block of reserved rooms without proper notice? Is the cancellation fee charged by a hotel subject to District sales tax in circumstances where a convention client reserves a meeting room or banquet facility for an event and subsequently cancels that reservation?

• Valet Parking Transactions*

Regulations

• Consolidated Returns: Proposed Rulemaking*
• Electronic Filing and Payment Requirements: Final Rulemaking*
• Qualified High Technology Companies: Final Rulemaking*
• Real Property Tax Sale: Final Rulemaking*

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