Form FR-329 Consumer Use Tax on Purchases and Rentals Homeowner/Renter Property Tax Credit

If you apply for a SSN it must be a valid number issued by the Social Security Administration (SSA) or the United States Govern ment To apply for a SSN get Form SS 5 Application for a Social Security Card from your local SSA office or get this form online at www ssa gov You may also get this form by calling 1 800 772 1213 1 Merchandise services and rentals Include purchases of clothing jewelry furniture and electronic equipment and rentals of furniture and electronic equipment See other side for an expanded list 2 Alcoholic beverages 2012 FR 329 Consumer Use Tax on l 2012 FR 329 Consumer Use Tax on Purchases and Rentals page 2 2012 FR 329 P1 3 Purchases of catered food or drink or rentals of non commercial vehicles 4 Purchases of certain tobacco products 0 5 Total tax due Add Lines 1 2 3 and 4 A 20% penalty on the portion of an underpayment of taxes if attrib utable to negligence Negligence is a failure to make a reasonable attempt to comply with the law or to exercise ordinary and reason able care in preparing tax returns without the intent to defraud One indication of negligence is a failure to keep adequate books and records; A civil fraud penalty of 75% of the underpayment which is attribut able to fraud (see DC Code 47 4212) A one time fee to cover internal collection efforts on any unpaid balance The collection fee assessed is 20% of the tax balance due after 90 days Payments received by OTR on accounts subject to the fee are first applied to the fee then to penalty interest and tax owed; A penalty of 5% per month if you fail to file a return or pay any tax due on time It is computed on the unpaid tax for each month or fraction of a month that the return is not filed or the tax is not paid It may not exceed an additional amount equal to 25% of the tax due; A PTIN is issued by the IRS to a paid preparer who applies for one A PTIN may be used for tax identification purposes instead of the preparer s SSN Amount purchased Tax City State Zip Code + 4 Consumer Use Tax on Purchases and Rentals page 1 Criminal penalties Dishonored payment District of Columbia Do not mail this form with your individual tax return Please use a separate envelope Enforcement actions Enter the total sales price of all your purchases and rentals on which you did not pay any DC or state sales tax Multiply the amount by 10 and enter the result in the tax column Fail to file the return or report timely If convicted you will be fined not more than $1 000 or imprisoned for not more than 180 days or both for each failure or neglect; File Form FR 329 if during tax year 2012 you paid a total of more than $400 for merchandise services or rentals on which you did not pay sales tax Typically you do not pay sales tax on: For electronic payers in order to comply with the new banking rules you will be asked the question Will the funds for this payment come from an account outside the United States? If the answer is yes you will be required to pay by check or credit card Please notify this agency if your response changes in the future FR 800M (monthly return) to report sales tax (in the use tax section) on such purchases and rentals Government of the Home address (number street and apartment) If the amount is zero leave the line blank Rate Include shipping and handling charges in the sales price when they are listed as a line item on the bill Instructions for Form FR 329 Interest of 10% per year compounded daily on a late payment International ACH Transaction (IAT) Line 1 Merchandise services and rentals Enter the total sales price of all your purchases of merchandise services and rentals on which you did not pay any DC or state sales tax Multiply the amount by 06 and enter the result in the tax column Line 2 Alcoholic beverages Enter the total sales price of all your purchases of alcoholic beverages on which you did not pay any DC or state sales tax Multiply the amount by 09 and enter the result in the tax column Line 3 Purchases of catered food or drink or rentals of non commercial vehicles Line 4 Purchases of certain other tobacco products Enter the total sales price of all your purchases of any product made primarily from tobacco that is intended for consumption by smoking by chewing or as snuff on which you did not pay any DC or state sales tax This tax rate does not apply to cigarettes premium cigars or pipe tobacco A premium cigar is any individual cigar with a retail cost of $2 or more or a packaged unit of cigars that has an average cost of $2 or more per cigar Multiply the amount by 12 and enter the result in the tax column Merchandise shipped to DC that you bought or rented outside DC; and Merchandise taxed in DC but not in the state where purchased Do not file Form FR 329 for a business Businesses should file a Form FR 800A (annual return) Form FR 800Q (quarterly return) or a Form Merchandise you ordered through catalogs; OFFICIAL USE ONLY OTR may use lien levy seizure collection agencies and liability offset if a taxpayer fails to pay the District within 10 days after receiving a Notice of Tax Due and a demand for payment Visit www taxpayerservicecenter com click Information Collection Division Enforcement Actions OTR will charge Paid preparer s PTIN Paid preparer s phone number Penalty and interest charges Personal information Preparer Tax Identification Number (PTIN) Purchases and Rentals *123290110002* Revised 03/12 Round cents to the nearest dollar Sales and use tax calculation Sales tax you owe Send your signed and completed original form by April 15 2013 to: Office of Tax and Revenue 1101 4th Street SW FL4 Washington DC 20024 Signature Under penalties of law I declare that I have examined this return and to the best of my knowledge it is correct Declaration of paid preparer is based on the information available to the preparer Taxable merchandise includes but is not limited to furniture clothing shoes jewelry perfume cosmetics computer hardware and software appliances electronic equipment cameras antiques art office supplies sporting goods and rare coins Taxable rentals include rental of furniture televisions stereos computer hardware and software and lawn equipment Taxable ser vices include data processing real proper ty maintenance information services dry cleaning landscaping photographic services and film processing Taxpayer Identification Number(s) (TIN) These penalties are in addition to penalties under DC Code 22 2405 for false statements (and any other applicable penalties) Corporate officers may be held personally liable for the payment of taxes owed to DC if not paid This is a FILL IN format Please do not handwrite any data on this form other than your signature Who should file Form FR 329? Willfully attempt to evade or defeat a tax; willfully fail to collect account for or pay a tax; or willfully making fraud and false statements or failing to provide information See DC Code 47 4101 through 4107 Willfully fail to file the return or report timely If convicted you will be fined not more than $5 000 or imprisoned for not more than 180 days or both; You must have a TIN whether it be a SSN or FEIN You must wait until you receive your SSN before you file a DC return Your return may be rejected if your SSN is missing or incorrect You will be charged $65 for any payment not honored by your financial institution and returned to OTR You will be penalized under the criminal provisions of the DC Code Title 47 if you are required to file a return or report or perform any act and you Your first name M I Last name Your signature Date Paid preparer s signature Date Your social security number Your daytime phone number