The Vendor Sales Tax and Collection and Remittance Act of 2012 requires street vendors and mobile food services to collect the 10 percent sales tax on the sales of food and 6 percent sales tax on other sales beginning October 1, 2012. The first return and remittance are due January 20, 2013, for the period October 1, 2012 – December 31, 2012.
The Business Beneficial License Holder (BBLH) who wishes to file on behalf of their street vendors and mobile food services must file and remit payment using the DC eTSC website. To file and pay on-line via the DC website, you must complete the Electronic Taxpayer Service Center (eTSC) Business Registration Application. The application is available on our website at www.taxpayerservicecenter.com, Business Tax Service Center, New User Registration.
The new 2013 FR-800V, Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Return booklet covering the next four quarters (October 2012 – September 2013) will be mailed in October 2012. Affected taxpayers are required to remit, each quarter, the amount of sales tax collected, or $375.00, whichever is higher. A return must be filed to pay the minimum sales tax of $375.00 even if no sales were made.
OTR will conduct a workshop to explain the new legislation and filing requirements on Monday, September 17, from 6 pm - 8 pm. The workshop will be conducted at 1101 4th Street, SW, 2nd Floor, Training Room 1, Washington, DC 20024.
If you have any questions or require additional information, please contact the OTR Customer Service Administration at (202) 727-4TAX (4829) or email firstname.lastname@example.org.