District of Columbia
Open, no shipper permitDue dates trackedLast checked September 29, 2026
No shipper permit exists: the alcohol agency's 2021 supplier guide lets you ship up to 12 bottles a month to a single DC resident without a license, and you collect DC's 10.25% sales tax only after you pass the remote-seller threshold.
District of Columbia has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- None issued. The alcohol agency's supplier guide (current as of April 2021) says shipments within the limit need no license or permit; get its written confirmation before you ship.
- Volume limit
- The statute allows one case per location per calendar month for delivery to any one person, without defining a case; the agency's guide allows 12 bottles of any size to a single resident a month.
- Bond
- None. There is no license or permit for a bond to secure.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return, monthly if assigned (20th of the following month) | FR-800M | Office of Tax and Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return, quarterly if assigned (20th of the month after the quarter) | FR-800Q | Office of Tax and Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return, annual if assigned (October 20) | FR-800A | Office of Tax and Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Sales tax, FR-800M (monthly filers) | Every month, by the 20th |
| Sales tax, FR-800Q (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax, FR-800A (annual filers) | Oct 20 |
These dates apply only once you are registered for DC sales tax; you file one of the three rows, as OTR assigns. DC has no permit renewal, excise return or shipment report.
Tax rates
10.25% sales tax on wine, but only once you pass $100,000 or reach 200 DC sales in the current or previous calendar year, or register voluntarily. No excise.
Other rules
- Label registration
- None. No brand, label, COLA or price filing.
- Carrier
- Any public or common carrier, within the one-case limit. No carrier permit.
Changes since September 29, 2026
None recorded. The District of Columbia chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to District of Columbia's direct-shipping rules after that date is posted here.
Ship to District of Columbia?
Of the returns and reports above, Pinrates keeps one on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the District of Columbia chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| dc-16 | Filing frequency | DC Office of Tax and Revenue, 2025 FR-800M/Q/A Return Booklet | DC Office of Tax and Revenue |
| dc-25 | Ask ABCA to confirm the no-permit route in writing | ABCA | |
| dc-26 | Sales tax registration once you cross a threshold | FR-500 | DC Office of Tax and Revenue |
| dc-27 | Sales and use tax return, monthly if assigned | FR-800M | DC Office of Tax and Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| dc-28 | Register, file and pay sales tax online | MyTax.DC.gov | DC Office of Tax and Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| dc-02 | One case per location per month | D.C. Code § 25-772 | |
| dc-03 | Definitions, including wine | D.C. Code § 25-101 | |
| dc-04 | Sales tax rates | D.C. Code § 47-2002 | |
| dc-05 | Definitions | D.C. Code § 47-2001 | |
| dc-06 | Gallonage tax on licensees | D.C. Code § 25-901 | |
| dc-07 | No sale or delivery to persons under 21 | D.C. Code § 25-781 | |
| dc-08 | Importation permit requirement | D.C. Code § 25-102 | |
| dc-10 | Renamed ABRA to ABCA | D.C. Law 24-332, Medical Cannabis Amendment Act of 2022 | |
| dc-11 | Importation permits for DC retailers | D.C. Code § 25-119 | |
| us-09 | Intoxicating liquors nonmailable | 18 U.S.C. § 1716(f) | |
| dc-14 | License moratoriums | D.C. Code § 25-351 | |
| dc-18 | No advertising that tax will be absorbed | D.C. Code § 47-2014 | |
| dc-20 | General sales tax rate 6.0% before Oct. 1, 2027 | D.C. Act 26-416, Fiscal Year 2027 Budget Support Emergency Act of 2026, § 7002 | |
| dc-23 | Reporting | D.C. Code § 25-771 | |
| dc-24 | Activities that are not doing business in DC | D.C. Code § 29-105.05 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| dc-01 | Current as of April 2021 | ABCA, Quick Guide: Out-of-State Suppliers, Manufacturers, Importers | ABCA |
| dc-09 | Withdrawn | ABCA, "ABC Quick Guide for Out of State Suppliers, Manufacturers, Importers" web page | ABCA |
| dc-12 | DC retailers | ABCA, Alcoholic Beverage Import-Transport Permit | ABCA |
| dc-13 | Industry guidance | Sovos ShipCompliant, District of Columbia DTC rules | |
| dc-15 | Rates, remote sellers, registration, due dates, e-filing | DC Office of Tax and Revenue, Sales and Use Tax FAQs | DC Office of Tax and Revenue |
| dc-17 | New registrants file quarterly | DC Office of Tax and Revenue, 2026 Bulk File FR-800MQA Specifications | DC Office of Tax and Revenue |
| dc-19 | DC Office of Tax and Revenue, Notice of Oct. 1, 2025 Tax Changes | DC Office of Tax and Revenue | |
| dc-21 | General rate 6.0% through Sept. 30, 2027 | DC Office of Tax and Revenue, Taxable and Non-Taxable Services | DC Office of Tax and Revenue |
| dc-22 | FR-425 filed monthly by licensed DC wholesalers | DC Office of Tax and Revenue, "Alcoholic Beverage" | DC Office of Tax and Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The District of Columbia chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.