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District of Columbia Consumer Use Tax on Purchases and Rentals Homeowner/Renter Property Tax Credit
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Extracted from PDF file 2023-district-of-columbia-form-fr-329.pdf, last modified September 2018Consumer Use Tax on Purchases and Rentals Homeowner/Renter Property Tax Credit
Clear Form Print Form Government of the District of Columbia 2018 FR-329 Consumer Use Tax on Purchases and Rentals l *183290110002* This is a FILL-IN format. Please do not handwrite any data on this form other than your signature. Leave lines blank that do not apply. File this form separately from your D-40 return. OFFICIAL USE ONLY Vendor ID# 0002 Personal information Your first name M.I. Taxpayer identification number (TIN) Last name Your daytime phone number Home address (number, street and suite/apartment number if applicable) City State Zip Code + 4 Round cents to the nearest dollar. If the amount is zero, leave the line blank. Sales and use tax calculation Rate Amount purchased Tax $ .00 X .06 = 1 $ .00 $ .00 X .1025 = 2 $ .00 $ .00 X .10 = 3 $ .00 $ .00 X .1025 = 4 $ .00 5 Reserved 5 $ .00 6 Total tax due Add Lines 1 through 5 6 $ 0 .00 1 Merchandise, services and rentals Include purchases of clothing, jewelry, furniture, and electronic equipment and rentals of furniture and electronic equipment. See other side for an expanded list. 2 Alcoholic beverages consumed off-premises 3 Purchases of catered food or drinks 4 Rental Vehicles Attach a check or money order (US dollars) payable to: DC Treasurer. Write your taxpayer identification number and “2018 FR-329” on your payment. Signature Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid preparer is based on the information available to the preparer. Your signature Date Preparer’s signature Preparer’s Tax Identification Number (PTIN) Date Preparer’s phone number Do not mail this form with your individual income tax return. Please use a separate envelope. Complete and sign this form: Mail it by April 15, 2019 to: Office of Tax and Revenue 1101 4th Street, SW FL4 Washington, DC 20024 l Revised 08/18 l Instructions for Form FR-329 Who should file Form FR-329? File Form FR-329 if during tax year 2018 you paid a total of more than $400 for merchandise, services, or rentals on which you did not pay sales tax. Typically, you do not pay sales tax on: • Merchandise you ordered through catalogs; • Merchandise shipped to DC that you bought or rented outside DC; and • Merchandise taxed in DC but not in the state where purchased. Do not file Form FR-329 for a business. Businesses should file a Form FR-800A (annual return), Form FR-800Q (quarterly return), or a Form FR-800M (monthly return) to report sales tax (in the “use tax” section) on such purchases and rentals.Visit MyTax.DC.gov Taxpayer Identification Number(s) (TIN) You must have a TIN. An SSN is a valid number issued by the Social Security Administration (SSA) of the United States Government. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. You must wait until you receive your SSN before you file a DC return. Your return may be rejected if your SSN is missing, incorrect or invalid. International ACH Transaction (IAT) Your payment cannot be drawn on a foreign account. You must pay by money order (US dollars) or credit card instead. Penalty and interest charges OTR will charge • A penalty of 5% per month if you fail to file a return or pay any tax due on time. It is computed on the unpaid tax for each month, or fraction of a month, that the return is not filed or the tax is not paid. It may not exceed an additional amount equal to 25% of the tax due; • A 20% penalty on the portion of an underpayment of taxes if attributable to negligence. Negligence is a failure to make a reasonable attempt to comply with the law or to exercise ordinary and reasonable care in preparing tax returns without the intent to defraud. One indication of negligence is a failure to keep adequate books and records; • Interest of 10% per year, compounded daily, on a late payment. • A one-time fee to cover internal collection efforts on any unpaid balance. The collection fee assessed is 10% of the tax balance due after 90 days. Payments received by OTR on accounts subject to the fee are first applied to the fee then to penalty, interest and tax owed; • A civil fraud penalty of 75% of the underpayment which is attributable to fraud (see DC Code §47-4212). Enforcement actions OTR may use lien, levy, seizure, collection agencies and liability offset if a taxpayer fails to pay the District within 20 days after receiving a Notice of Tax Due and a demand for payment. Visit MyTax.DC.gov. Criminal penalties You will be penalized under the criminal provisions of the DC Code, Title 47 if you are required to file a return or report, or perform any act and you – • Fail to file the return or report timely. If convicted, you will be fined not more than $1,000 or imprisoned for not more than 180 days, or both, for each failure or neglect; • Willfully fail to file the return or report timely. If convicted, you will be fined not more than $1,000 or imprisoned for not more than 180 days, or both; • Willfully attempt to evade or defeat a tax; willfully fail to collect, account for, or pay a tax; or • Willfully make fraudulent or false statements. See DC Code §47-4101 through 4107. These penalties are in addition to penalties under DC Code §222405 for false statements (and any other applicable penalties). Sales tax you owe Include shipping and handling charges in the sales price when they are listed as a line item on the bill. Line 1 Merchandise, services and rentals Enter the total sales price of all your purchases of merchandise, services and rentals on which you did not pay any DC or state sales tax. Multiply the amount by .06 and enter the result in the tax column. Taxable merchandise includes, but is not limited to, furniture, clothing, shoes, jewelry, perfume, cosmetics, computer hardware and software, appliances, electronic equipment, cameras, antiques, art, office supplies, sporting goods and rare coins. Taxable services include data processing, real property maintenance, information services, dry cleaning, landscaping, photographic services and film processing. Taxable rentals include rental of furniture, televisions, stereos, computer hardware and software and lawn equipment. Line 2 Alcoholic beverages consumed off-premises Enter the total sales price of all your purchases of alcoholic beverages on which you did not pay any DC or state sales tax. Multiply the amount by .1025 and enter the result in the tax column. Line 3 Purchases of catered food or drinks. Enter the total sales price of all your purchases on which you did not pay any DC or state sales tax. Multiply the amount by .10 and enter the result in the tax column. Line 4 Rental Vehicles Enter the total sales price of all your rentals on which you did not pay any DC or state sales tax. Multiply the amount by .1025 and enter the result in the tax column. Line 5 Reserved Line 6 Total tax due Add Lines 1 through 5 and enter result on Line 6 in Tax column. Preparer’s Tax Identification Number (PTIN) If you are a paid preparer, you are required to have a PTIN issued by the IRS. A PTIN is a number issued and authorized by the IRS to file a return on the taxpayers’ behalf. Dishonored Payments Make sure your check or electronic payment will clear. You will be charged a $65 fee if your check or electronic payment is not honored by your financial institution and returned to OTR.
Form FR-329
More about the District of Columbia Form FR-329 Sales Tax Tax Return TY 2023
We last updated the Consumer Use Tax on Purchases and Rentals Homeowner/Renter Property Tax Credit in February 2024, so this is the latest version of Form FR-329, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form FR-329 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
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TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form D-65 | Partnership Return of Income |
| Form FR-329 | Consumer Use Tax on Purchases and Rentals Homeowner/Renter Property Tax Credit |
View all 20 District of Columbia Income Tax Forms
Form Sources:
District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form FR-329 from the Office of Taxpayer Revenue in February 2024.
Form FR-329 is a District of Columbia Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of District of Columbia Form FR-329
We have a total of nine past-year versions of Form FR-329 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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