District of Columbia: Sales Tax Handbook

District of Columbia:

Are Manufacturing and Machinery subject to sales tax?

While District of Columbia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in District of Columbia, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in District of Columbia.

Machinery

TAXABLE

Sales of machinery are subject to sales tax in District of Columbia.

Raw Materials

EXEMPT

In the District of Colombia, the resale exemption applies specifically to materials which are intended to be incorporated into the manufactured property. Other materials can also be considered to be taxable.

Utilities & Fuel

EXEMPT

Sales of utilities & fuel are exempt from the sales tax in District of Columbia.

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