S.T.Kim Company, LLC
Certified Public Accountants
Our Mission
To maximize benefits for
our clients by going above
and beyond all others.
DC Plastic Bag Fee & Soft Drink Tax
DC Plastic Bag Fee to begin 1-1-2010
DC Sales Tax on Soft Drinks 10-1-10
DC Plastic Bag Fee

   Beginning January 1, 2010, each business that sells food and/or
alcohol in the District of Columbia must charge 5 cents for each
paper/plastic bag provided to customers at point of sale (register
checkout area).

   This 5 cents fee applies to businesses that have either a Food
Licence or Liquor License.

   Also all bags must have the words “Please Recycle This Bag”
printed on it.

   Paper bags must contain a minimum of 40% recycled content.

   Plastic bags must be made of high density polyethylene
film.                                

   This new 5 cent fee will be reported and paid with the monthly sales
tax returns.

DC Sales Tax on Soft Drinks

    Beginning October 1, 2010, all retailers must charge a 6% sales
tax on retail sales of soft drinks.  Soft drinks that are sold for
immediate consumption remains at the current 10%, ie drinks sold in
restaurants and carryouts.  

    Soft drinks do not include any milk or milk products, soy, rice, fruit
or vegetable juice, coffee, tea.
Contact us:
301-495-3086
410-685-3040
email: stkimcompany@gmail.com