GOVERNMENT OF THE DISTRICT OF COLUMBIA
                                     OFFICE OF TAX AND REVENUE

                                 OTR-368 CERTIFICATE OF RESALE
                   DISTRICT OF COLUMBIA SALES AND USE TAX

TO:                                                            FROM:
SELLER                                                         PURCHASER

TRADE NAME (IF ANY)                                            TRADE NAME (IF ANY)

SELLER’S STREET ADDRESS                                        PURCHASER’S STREET ADDRESS

CITY                         STATE            ZIP CODE         CITY                        STATE       ZIP CODE

FEIN                                                           FEIN
0                0 SSN                                         0       0 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 certifi cate 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 certifi cate 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 offi cer and must be dated.
If you, as the issuer of the certifi cate 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 Certifi cates of Resale on fi le to substantiate exemptions in case of an audit of its DC Sales and Use Tax 
returns.
To be eligible to use this certifi cate, purchasers who are located inside or outside the District of Columbia must fi le DC Form FR-
500, Combined Business Tax Registration Application, with the Offi ce of Tax and Revenue, 1101 4th St., SW, Washington DC 
20024 (202-727-4829).

OTR-368 REV 05/16