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.