Section 9-420. SALES TAX RETURNS

 

420.1Periodic returns (D.C. Code § 47-2015) shall be filed with the Deputy Chief Financial Officer on or before the 20th day of the month following the reporting period by the following persons:

 

(a) Each vendor who has made any sale at retail during the preceding reporting period which is taxable under the Act;

 

(b) Each retailer (vendor) not engaging in business in the District who is expressly authorized by the D.C. Treasurer to pay the tax and collect reimbursement for the tax, and who has made any sales at retail which are taxable under the Use Tax Act during the preceding reporting period;

 

(c) Each purchaser who purchased services or tangible personal property for use, storage, or consumption in the District during the preceding reporting period, and who has not paid the tax to vendors or authorized retailers; and

 

(d) Each purchaser who has purchased tangible personal property or services for resale, but who has subsequently used or consumed that property or services for non-exempt purposes.

 

420.2Each vendor who has filed all required periodic sales tax returns shall be deemed to have complied with the requirements imposed on vendors for filing annual returns; Provided, that this presumption of compliance shall not apply if the total amount of the taxable gross receipts for the vendor's tax year exceeds the total of the amounts reported on the vendor's returns for that tax year.

 

420.3If the taxable gross receipts of any vendor for the vendor's tax year exceed the total of the amounts reported on the taxpayer's periodic returns, the vendor shall notify the Deputy Chief Financial Officer in writing within thirty (30) days after the end of the vendor's tax year.

 

420.4The notice required by § 420.3 shall show the amount of taxable receipts in excess of the amounts already reported.

 

420.5The vendor shall pay the tax on the excess receipts reported in accordance with § 420.3 at the time the report is filed.

 

420.6[Reserved]

 

420.7Failure of a vendor or retailer to receive a return form does not relieve that person from the requirement for filing returns. It is the responsibility of the vendor or retailer to obtain the necessary forms from the Deputy Chief Financial Officer if they are not received by mail.

 

420.8Each vendor shall maintain records which will enable the Deputy Chief Financial Officer to audit the vendor's accounts, including those records specifically required to be made or preserved by the provisions of this chapter.

 

420.9The form of returns shall be prescribed by the Deputy Chief Financial Officer.

 

420.10Taxpayers whose liability for sales and use tax is less than fifty dollars ($ 50) per month shall be placed on an annual filing basis and shall only be required to file a sales and use tax return together with payment annually.

 

420.11Annual returns for sales and use taxes shall be due on the 20th day of January of each year for the preceding calendar year.

 

420.12Taxpayers placed on an annual basis shall not be required to file monthly returns or quarterly reconciliations.

 

420.13If a taxpayer is not placed on an annual reporting basis, the taxpayer shall file monthly tax returns.

 

420.14A tax return booklet containing monthly tax returns for each month of the tax year which can be detached and used (like a payment coupon) shall be provided to each taxpayer required to file monthly returns. Failure to receive forms or returns does not relieve a taxpayer of the responsibility to file and pay timely.

 

420.15Tax booklet returns shall be used only to file reports on the type of tax for which intended (DO NOT USE EMPLOYER'S WITHHOLDING TAX RETURNS FOR REPORTING SALES AND USE TAXES).

 

420.16Booklet returns are identified by month and shall be used properly for the period indicated.

 

420.17Monthly returns and any tax due shall be due and payable in full on or before the 20th day of the month immediately following the month for which the return and payment are due. All information requested on each monthly return shall be completed in order for the return to be properly filed.

 

420.18Each vendor shall be entitled to apply for a credit against the amount of sales tax payable in an amount equal to the lesser of five thousand dollars ($ 5,000) or one percent (1%) of the amount of the collectible sales tax due for each return filed; Provided, that the return is filed and paid on or before the due date of the return. Vendors filing more than one tax return from different locations shall be limited to the five thousand dollars ($ 5,000) credit for the aggregate returns.

 

420.19[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

 

420.20[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

 

420.21[Deleted] 36 DCR 8057, 8059 (November 24, 1989).

 

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by Commissioners' Order 62-481 effective March 20, 1962, 8 DCR 225 (April 2, 1962); as amended by Commissioners' Order 66-1674 effective October 27, 1966, 13 DCR 101 (November 7, 1966); by Commissioners' Order 68-551a effective August 15, 1968, Regulation No. 68-19 effective August 15, 1968, 15 DCR 69 (October 7, 1968); by Commissioners' Order 70-114, effective March 26, 1970, Regulation No. 70-11 effective March 26, 1970, 16 DCR 387 (April 20, 1970); by Final Rulemaking published at 28 DCR 1323 (March 27, 1981), incorporating 28 DCR 413 (January 23, 1981); by Final Rulemaking published at 30 DCR 1453, 1454 (April 1, 1983); and by Final Rulemaking published at 36 DCR 8057, 8058 (November 24, 1989).