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District of Columbia Form Guide

This article applies to:Avalara CertCapture

Certificate of Resale OTR-368

Required fields:

  1. Name of seller.
  2. Name of purchaser.
  3. Purchaser’s DC certificate of registration.
  4. Purchaser signature.
  5. Date.

Notes:

  • Exemption are based on D.C. Code 47-2005.
  • Sales to Federal government, DC government are exempt by regulation and do not need an exemption. Sales to any state government or sub division are exempt by regulation 47-2005(2).
  • Contractors may claim exemption  (Regulation 438.8) if the work is being performed for an exempt organization. They should utilize form OTR-553 which must identify the site of the work.
  • Many private organizations have been issued a certificate of exemption letter that allows them to purchase without sales tax. A copy of this letter is all that is required.
  • Exemption certificates are valid until revoked.
  • You can find these forms in the certificate library.
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