DC Employers Required to File Annual Use Tax Return by October 20, 2012!
Attention all District of Columbia (DC) employers:
Title 47 of the District of Columbia Official Code, Section 47-2211, states that any District of Columbia (DC) employer required to file a DC withholding return, who is not required to collect and remit sales tax, shall file an annual use tax return (FR-800A) on or before October 20 of each year, remitting with such return the use taxes which are due. Use tax is required in lieu of sales tax for purchases made from sources outside DC upon which no DC sales tax is charged or collected.
The initial return is due October 20, 2012 covering the period October 1, 2011 through September 30, 2012.
For additional info, goto DC's website.
Brian Strahle is the owner of LEVERAGE SALT, LLC where he provides state and local tax technical services to accounting firms, law firms and tax research organizations across the United States. He also writes a weekly column in Tax Analysts State Tax Notes entitled, "The SALT Effect." For more info, visit his website: www.leveragestateandlocaltax.com
You can reach Brian at firstname.lastname@example.org.
Because state and local taxes are deceptively simple and endlessly complicated.