District of Columbia Contractor Sales Tax 2026
Taxe de vente pour entrepreneurs en District of Columbia 2026. La main-d'oeuvre est-elle taxable? Les matériaux? Règles réelles du département du revenu de l'État.
District of Columbia sales tax rate for contractors
- Combined rate: 6% (no local addition)
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: DC Office of Tax and Revenue
How District of Columbia treats contractor labor
Real property labor not taxable; TPP repair labor is taxable.
District of Columbia-specific rules
Federal contract work follows separate rules. Most DC projects are public (federal) and require Miller Act bond claims instead of liens.
District of Columbia mechanics lien rights
Beyond sales tax, District of Columbia contractor billing must respect the mechanics lien deadline of 90 days from completion. Preliminary notice: Not required.
District of Columbia contractor licensing
DC Department of Consumer and Regulatory Affairs - required for licensed work. $390 (basic business license). Board: https://dcra.dc.gov.
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