How to Get a Reseller License in District of Columbia

To sell goods in Washington DC, resellers must register for DC Sales and Use Tax through the MyTax DC portal by filing Form FR-500. Tax registration is free, though the Basic Business License has separate fees ($70 application + $25/endorsement + 10% tech fee). Online account access is available within 24-48 hours, with the paper Notice of Business Tax Registration mailed within 3-10 business days.

You will need:

• Legal business name
• Physical and mailing address
• Business entity structure
• Federal Employer Identification Number (EIN)
• SSN of owners/partners/officers
• Name and title of responsible parties

To make tax-exempt purchases for resale, use Form OTR-368 (Certificate of Resale), which must be renewed annually. Note that DC does not accept out-of-state resale certificates—businesses must register locally. The sales tax registration does not require renewal, but the Basic Business License must be renewed every 2 or 4 years. DC's current sales tax rate is 6.0%, increasing to 6.5% in October 2025 and 7.0% in October 2026.