Form OTR-308, Application for Specific Exemption from DC Sales and Use Tax, is issued by the District of Columbia Office of Tax and Revenue (OTR). A purchaser of electricity, gas, oil, solid fuel or steam that uses the product directly in manufacturing, assembling, processing or refining completes the upper portion and sends it to the utility vendor, who verifies it for OTR. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by OTR at the address linked on this page.
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What is OTR-308?
Form OTR-308, Application for Specific Exemption from DC Sales and Use Tax, is the DC Office of Tax and Revenue (OTR) application a purchaser of electricity, gas, oil, solid fuel or steam files to claim a specific exemption from sales and use tax.
The exemption is for product used directly in manufacturing, assembling, processing or refining. The purchaser fills in the upper portion: the product (gas, electricity, oil, coal or steam), the purchaser's address, the seller and its account number, the D.C. sales tax registration number, the meter number, the federal employer identification number, the predominant use that entitles the purchaser to the exemption, a detailed description of the operation, the percent of use and the item produced or processed.
A vendor verification block lets the utility company confirm the meter number and account number. A box marked for OTR use only records approval or denial, a certificate number and the date issued. If OTR approves the application, it sends a Certificate of Specific Exemption to the vendor and a copy to the purchaser.
This is a sales and use tax form. It is not a property tax form, even though both are District of Columbia taxes handled through OTR resources.
Who needs to file OTR-308?
Purchasers of electricity, gas, oil, solid fuel and steam who use the product directly in manufacturing, assembling, processing or refining complete the upper portion of Form OTR-308 and mail it to their vendor, the utility company.
- Gas or electricity: file a separate exemption for each meter.
- Mixed use: if you use the product for two or more purposes, the larger portion of its use determines the taxable status. When the larger portion is for an exempt purpose, the entire service is exempt. The relative load for each use, the relative time of each operation, or both determine the portion.
- Applicant: the form is signed by the applicant or an authorized officer, who also gives a title.
Vendors have a role too: the instructions direct the vendor to verify the purchaser's name, address and account number and forward the application to OTR. The form does not apply to purchases used for other purposes, and it is not a property tax document.
When to file OTR-308
The form prints no due date. The triggering event is a purchase of electricity, gas, oil, solid fuel or steam for use directly in manufacturing, assembling, processing or refining: the purchaser completes the upper portion and sends it to the vendor, who then forwards it to OTR for review. The exemption is confirmed when OTR issues a Certificate of Specific Exemption; if OTR denies the application, the applicant is notified. For gas or electricity, prepare one application per meter at the same time, and have your percent-of-use statement ready before you start, because it must be attached. The form states no processing time.
Documents you need
- A detailed statement on percent of use: the form marks the percent of use entry with an asterisk and says to attach it, so it supports the share of the product used for the exempt purpose.
How to fill out OTR-308
Check the product purchased
Under PURCHASER PRODUCT, mark GAS, ELECTRICITY, OIL, COAL or STEAM. For gas or electricity, complete a separate form for each meter.
Enter the purchaser's address
Fill in the STREET ADDRESS and the CITY, STATE, ZIP CODE of the purchaser.
Identify the seller and account
Enter PURCHASED FROM (the vendor), the SELLER'S ACCOUNT # and the METER # for the service covered by this application.
Enter registration numbers
Give the D.C. SALES TAX REGISTRATION # and the FEDERAL EMPLOYER IDENTIFICATION #.
State the predominant use
Under PREDOMINANT USE WHICH ENTITLES PURCHASER TO EXEMPTION, give the use and a DETAILED DESCRIPTON OF OPERATION (spelled as printed on the form).
Enter percent of use and item produced
Enter the PERCENT OF USE and the ITEM PRODUCED OR PROCESSED. The asterisk means you must attach a detailed statement on percent of use.
Sign and date the application
Enter the printed name and signature of the applicant or authorized officer, the title, the date, the telephone number and the fax number.
Leave the vendor and OTR blocks
The vendor completes the verification block (meter number OK, account number OK, verified by, with the vendor stamp or signature and date). Leave the OTR use only box blank.
Review and download the completed PDF
Check that the meter, account and registration numbers are correct and that the percent-of-use statement is ready. Download or print the completed PDF from FillingPDF, then mail it to your vendor as described under How to submit.
How to submit OTR-308
The purchaser mails the completed form to the vendor (the utility company), and the vendor sends it to OTR.
- Purchaser to vendor: complete the upper portion, attach the detailed statement on percent of use, and mail the application to your vendor.
- Vendor to OTR, by mail: after verifying the purchaser's name, address and account number, the vendor mails the form to Office of Tax and Revenue, Audit Division, P.O. Box 556, Washington, D.C. 20044.
- Vendor to OTR, by fax: the form lists FAX # (202) 442-6882.
- OTR decision: if approved, OTR sends the vendor a Certificate of Specific Exemption and a copy to the purchaser. If denied, the applicant is notified.
For gas or electricity, send a separate application for each meter. The form names no fee and no online filing channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing one application for several meters when the product is gas or electricity; the instructions require a separate exemption for each meter.
- Leaving out the detailed statement on percent of use, which the form says to attach.
- Skipping the vendor verification: the vendor must confirm the purchaser's name, address and account number before the form goes to OTR.
- Filling in the OTR use only box (approved, denied, certificate number, date issued) instead of leaving it for the agency.
- Entering a percent of use without describing the operation, the predominant use or the item produced or processed.
- Ignoring the mixed-use rule: the larger portion of use sets the taxable status, measured by relative load or relative time of each operation.
- Mailing the application to OTR yourself when the instructions say the purchaser mails it to the vendor, who forwards it.
- Signing without a printed name, title or date; the form asks for the applicant's or authorized officer's printed name and signature, title and date.
Frequently asked questions
What is Form OTR-308 used for?
Form OTR-308 is the DC Office of Tax and Revenue application for a specific exemption from sales and use tax. A purchaser of electricity, gas, oil, solid fuel or steam files it when the product is used directly in manufacturing, assembling, processing or refining.
Is Form OTR-308 a DC property tax form?
No. Despite searches such as dc property tax, this form concerns D.C. sales and use tax on electricity, gas, oil, solid fuel and steam. It is issued by the Office of Tax and Revenue (OTR) and does not relate to real property taxes.
Where do I send Form OTR-308?
Mail it to your vendor, the utility company. The vendor verifies your name, address and account number and mails it to the Office of Tax and Revenue, Audit Division, P.O. Box 556, Washington, D.C. 20044, or faxes it to (202) 442-6882.
Do I need a separate form for each meter?
Yes, if the product is gas or electricity. The instructions say to file a separate exemption for each meter, and the form has a meter number entry for the service the application covers.
What if I use electricity or gas for exempt and taxable purposes?
The larger portion of use decides. If the larger portion is for an exempt purpose, the entire service is exempt. The relative load for each use and the relative time of each operation determine the portion, and a detailed percent-of-use statement must be attached.
What happens after the vendor sends my application to OTR?
If OTR approves it, OTR sends a Certificate of Specific Exemption to the vendor and a copy to you. If it is denied, you are notified. The form does not state a processing time.
Can I fill out Form OTR-308 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the form; you mail it to your vendor, who forwards it to OTR.
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