INSTRUCTIONS: CONTRACTOR'S EXEMPT PURCHASE CERTIFICATE DISTRICT OF COLUMBIA SALES AND USE TAX (Form OTR-553)
Contractor's working on projects exempt from sales and use tax in Washington D.C. should document their exempt purchases using a form OTR-553. This form is found on the website of the Washington D.C. Office of Tax and Revenue and is filed with every applicable seller. In order to be eligible to file this kind of certificate, you must first submit a form FR-500, registering you for combined business tax. Note that this certificate does not apply to equipment rentals.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 1: Enter the name, address and federal employer identification number of the vendor receiving this exemption certificate.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 2: Enter the name (and, if applicable, trade name), address and Washington D.C. certificate registration number of your business.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 3: Indicate with a check mark which of the four listed types of exemptions you are claiming. If claiming an exemption for work performed on a federal government project, give your federal contract number. If claiming an exemption for work performed on a DC government project, give your DC contract number. If claiming an exemption for work performed for a semipublic institution or foreign government, give its exemption number.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 4: In the next section, identify the organization for whom you are working. On the first line of the box provided, give its name.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 5: On the second line, give its street address, city, state and zip code.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 6: On the third line, give the name and type of the project.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 7: On the next line, enter the location of the project.
Contractor's Exempt Purchase Certificate District of Columbia Sales and Use Tax OTR-553 Step 8: An authorized officer or representative should sign and date the bottom of the form, as well as entering the date.
