This article applies to:Avalara CertCapture
Certificate of Resale OTR-368
- Name of seller.
- Name of purchaser.
- Purchaser’s DC certificate of registration.
- Purchaser signature.
- 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.