The District of Columbia (DC) sales tax rate is currently 6%, ranking 16th-highest in the U.S. It's a district-wide sales and use tax. There are no additional sales taxes imposed by local jurisdictions in District of Columbia. The average combined tax rate is 6%, ranking 38th in the US.

The rate structure for sales and use tax is: 6.0% - general goods, 10% - restaurant meals & liquor, and rental vehicles, 10.25% - alcoholic beverages sold for off-the-premises consumption, 10.25% - tickets to baseball games or baseball-related events at Nationals, 10.25% - tickets to events at the Capital One Arena or for event-related merchanise sold at Capital One Arena, 14.95% - Hotels.

Use tax is imposed at the same rate as the sales tax on purchases delivered outside the District and then brought into the District to be used, stored or consumed.

In District of Columbia, grocery foods and drinks sold for home preparation or consumption are exempt from District sales tax. Prescription drugs, over-the-counter drugs, prescription eyeglasses, artificial hearing devices, prosthetic devices, and orthopedic devices are exempt from the sales tax.