GOVERNMENT OF THE DISTRICT OF COLUMBIA                                    OFFICIAL USE
         OFFICE OF TAX AND REVENUE

                                  FP-331 CLAIM FOR REFUND 
                                  SALES AND USE TAX                                Year 201___

NAME OF TAXPAYER

TRADE NAME

STREET ADDRESS

CITY                              STATE        ZIP CODE         PHONE #            FAX #: 

0               0 SSN                           DC SALES AND USE TAX ACCOUNT ID NUMBER
     FEIN

         NOTE: FOR TAX PAID ON MORE THAN ONE RETURN, LIST EACH ON A SEPARATE LINE
PERIOD          TOTAL TAX DATE OF               AMOUNT OF  
                                                                        EXPLANATION OF OVERPAYMENT
ENDED             PAID    PAYMENT REFUND CLAIMED

                $         çTOTALè $                        (FOR ADDITIONAL SPACE, USE OTHER SIDE)

                Under penalties of law the duly authorized applicant(s) do solemnly swear or affirm that the 
                foregoing statements are correct to the best of my (our) knowledge.
AUTHORIZED SIGNATURE                                       TITLE                                             DATE

                                                                                   OFFICIAL USE
                                                                                   INITIAL DATE              AMOUNT

                                                           APPROVED

                                                           DENIED
FP-331 REV 05/16

                                                                                                                                                                                GOVERNMENT OF THE DISTRICT OF COLUMBIA
                                                                                                                                               ★★★
                                     FP-331 Instructions                                                                                                                            OFFICE OF TAX AND REVENUE

Sales and Use Tax
                                                                                                                                               OTR-368                              CERTIFICATE OF RESALE
Section 47-2020(a) of the DC Sales Tax Act allows a refund of tax erroneously or illegally collected if a claim is                                                DISTRICT OF COLUMBIA SALES AND USE TAX
filed within three years from the date you paid the tax. If the tax has been collected from the customer, it must be 
refunded by the seller to the customer in cash or credit before the vendor can apply for a refund. 

Attach your evidence to support the claim for refund.  Include copies of original invoices and Certificates of Resale                          TO:                                                              FROM:
(OTR-        368), tax exemption numbers of semipublic institutions, credit memos for returned sales or taxes refunded to                      SELLER                                                           PURCHASER
customers and any other related documents.

Mail the claim to:                                                                                                                             TRADE NAME (IF ANY)                                              TRADE NAME (IF ANY)

Office of Tax and Revenue
Audit Division                                                                                                                                 SELLER’S STREET ADDRESS                                          PURCHASER’S STREET ADDRESS
PO Box 556
Washington, DC 20044-0556
                                                                                                                                               CITY                         STATE            ZIP CODE           CITY                      STATE       ZIP CODE
Questions? Call us at (202) 727-4829.

                                                                                                                                               FEIN/SSN                                                         FEIN/SSN

                                                                                                                                                                                                                DC SALES AND USE TAX ACCOUNT ID NUMBER

                                                                                                                                               I certify that all of the tangible personal property and services purchased from you in connection with this sale are for resale or
                                                                                                                                               rental either in the same form or for incorporation as a material part of other property being produced for resale or rental.

                                                                                                                                               This certificate shall be considered a part of each order we shall give, provided the order contains our DC Sales and Use Tax
                                                                                                                                               Account ID Number and will continue in force until revoked by written notice to you.

                                                                                                                                                AUTHORIZED SIGNATURE                                            TITLE                                DATE

                                                                                                                                                                                    SELLER MUST KEEP THIS CERTIFICATE

                                                                                                                                                                                            INSTRUCTIONS

                                                                                                                                               This certificate is not valid unless it contains the purchaser’s District of Columbia Sales and Use Tax Account ID Number. It must
                                                                                                                                               be signed by the owner or authorized officer and must be dated.
                                                                                                                                               If you, as the issuer of the certificate of resale, buy items from the seller that do not qualify for tax exemption, you should advise
                                                                                                                                               the seller to charge the appropriate sales tax on such items. Otherwise, the purchaser is required to report to OTR and pay use tax
                                                                                                                                               directly using the Sales and Use Tax returns FR-800A (annual), FR-800M (monthly) , FR-800Q (quarterly)or FR-800SE (special
                                                                                                                                               event).

                                                                                                                                               The seller must retain all Certificates of Resale on file to substantiate exemptions in case of an audit of its DC Sales and Use Tax
                                                                                                                                               returns.
                                                                                                                                               To be eligible to use this certificate, purchasers who are located inside or outside the District of Columbia must file DC Form FR-
                                                                                                                                               500, Combined Business Tax Registration Application, with the Office of Tax and Revenue, 1101 4th St., SW, Washington DC
                                                                                                                                               20024 (202-727-4829).

                                          -18-                                                                                                                                                                23
                                                                                                                                               Revised 05/2015

2008 FR-399_QHTC.indd  20                                                                                                 8/16/2011  3:55:21 PM