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District of Columbia Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer's own pages, forms and rules on 2026-10-12

In District of Columbia, the resale certificate is issued by the state: registered sellers get the Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368) from the DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is not accepted. Buyers need a District of Columbia registration — another state's number isn't enough. Registering for the Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License): the state doesn't publish a fee.

Resale form
OTR-368
issued by the state
Permit fee
Not listed
Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License)
SST form
No
SSTGB Form F0003
MTC form
No
uniform certificate

District of Columbia resale certificate and permit rules

District of Columbia: seller's permit & resale certificate

Sales tax · Agency: DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer

Permit
Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License)
Registration fee
Not published
SST form
Not accepted
MTC form
Not accepted
Resale certificate
Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid
Valid for one year. Since Nov. 1, 2017, OTR issues authorized resale certificates through an annual process on MyTax.DC.gov, each with an expiration date (9 DCMR 414).
Seller's permit
Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License) — fee not published. Register with OTR on Form FR-500 New Business Registration through MyTax.DC.gov; OTR's registration page lists no fee. OTR instructs businesses to register with the Department of Licensing and Consumer Protection (DLCP) if required, complete the FR-500, then return to DLCP for the business license (DLCP license fees apply). Remote sellers with over $100,000 in DC sales or more than 200 DC transactions must obtain a retail license and collect DC tax.Register with DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer →
Buyer registered in another state?
No — only with DC registration. OTR-368: 'To be eligible to use this certificate, purchasers who are located inside or outside the District of Columbia must file DC Form FR-500, Combined Business Tax Registration Application,' and the certificate is invalid without a DC Sales and Use Tax Account ID Number.
Multistate forms
OTR-368 'is not valid unless it contains the purchaser's District of Columbia Sales and Use Tax Account ID Number' and is signed and dated by the owner or an authorized officer. DC is not an SST member and is not among the jurisdictions listed on the MTC Uniform Resale Certificate. DC return instructions describe the resale exemption as applying when the purchaser presents a DC Certificate of Resale (OTR-368).
Good to know
  • The paper OTR-368 (rev. 05/16) predates the 2017 rule; get the current certificate from MyTax.DC.gov each year.
  • Items bought on a Certificate of Resale and withdrawn for personal or business use (including complimentary gifts) are subject to DC use tax reported on the FR-800 return.
  • OTR-553 is a separate Contractor's Exempt Purchase Certificate (for materials incorporated into exempt-entity projects) — not a resale certificate.
  • OTR notice (as of Oct. 2026): increase of the general sales tax rate to 7% postponed; general rate remains 6% through September 30, 2027.
  • Sellers operating both a traditional store and a marketplace should register two sales and use tax accounts.
Official sources for District of Columbia (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the District of Columbia agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in District of Columbia, step by step

  1. Register for a Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License) with the DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer. Register online.
  2. Get the Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368) from the state once you're registered. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect District of Columbia sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Louisiana, Massachusetts, Mississippi and New York. Related: District of Columbia sales tax rates, nexus and filing · sales tax nexus checker · District of Columbia business licenses

District of Columbia resale certificate FAQ

How do I get a resale certificate in District of Columbia?

District of Columbia issues it: register with the DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer for a Sales and Use Tax registration (FR-500 Combined Business Tax Registration; sellers also need a DLCP Basic Business License), then get the Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368) from the state and give a copy to your suppliers.

How much does a District of Columbia seller's permit cost?

The state doesn't publish a registration fee. Register with OTR on Form FR-500 New Business Registration through MyTax.DC.gov; OTR's registration page lists no fee. OTR instructs businesses to register with the Department of Licensing and Consumer Protection (DLCP) if required, complete the FR-500, then return to DLCP for the business license (DLCP license fees apply). Remote sellers with over $100,000 in DC sales or more than 200 DC transactions must obtain a retail license and collect DC tax.

Does District of Columbia accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: not accepted. OTR-368 'is not valid unless it contains the purchaser's District of Columbia Sales and Use Tax Account ID Number' and is signed and dated by the owner or an authorized officer. DC is not an SST member and is not among the jurisdictions listed on the MTC Uniform Resale Certificate. DC return instructions describe the resale exemption as applying when the purchaser presents a DC Certificate of Resale (OTR-368).

Can an out-of-state business use its home-state resale number in District of Columbia?

No — only with DC registration. OTR-368: 'To be eligible to use this certificate, purchasers who are located inside or outside the District of Columbia must file DC Form FR-500, Combined Business Tax Registration Application,' and the certificate is invalid without a DC Sales and Use Tax Account ID Number.

How long is a District of Columbia resale certificate valid?

Valid for one year. Since Nov. 1, 2017, OTR issues authorized resale certificates through an annual process on MyTax.DC.gov, each with an expiration date (9 DCMR 414).

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Confirm current rules with the DC Office of Tax and Revenue (OTR), Office of the Chief Financial Officer before relying on them.