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District of Columbia Grocery Tax (2026)

Permitted: Groceries (food and drink sold for home preparation or consumption) are exempt from DC sales tax; food or drink prepared for immediate consumption is taxed (DC Code 47-2001).

PermittedVerified Jul 5, 2026

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Official source: otr.cfo.dc.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering District of Columbia

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

MarylandPermitted
Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.
Verified Jul 12, 2026 · Source: marylandcomptroller.gov · Full Maryland rule →
VirginiaConditional
State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.
Verified Aug 27, 2026 · Source: tax.virginia.gov · Full Virginia rule →

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