District of Columbia compliance at a glance
- Sales tax: 6.00% state rate. DC sales tax 6%; many services exempt; restaurants/parking higher.
- Late fees: Up to 2% per month. (D.C. Code §28-3301) Legal rate 6%/yr; contract rates up to 24%/yr.
- Written contracts: Required for jobs over $300.
- Prompt-pay law: D.C. Quick Payment Act (D.C. Code §2-221.01 et seq.). Payment due within 30 days of acceptance; 1% per month interest if late.