Motor carrier taxes - District of Columbia

Sales & use taxes

All tangible personal property and certain selected services sold or rented at retail to businesses or individuals delivered within the District of Columbia are subject to sales tax. Use tax is imposed at the same rate as the sales tax on purchases delivered outside the District and then brought into the District to be used, stored, or consumed.

Motor vehicles and trailers, subject to the excise tax for issuance of certificates of title, are exempt from the sales tax.

Normally transportation services are not taxed, but when tangible personal property such as motor vehicles or trailers are rented, the use tax is due for the rental period during which the property is within the boundaries of the District.