Form Fp-31 - Personal Property Tax - 2008 Page 6
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24in your possession under a “Lease-Purchase” Agreement or
Unregistered motor vehicles and trailers
a “Security-Purchase” Agreement which obligates you to
Report on Schedule A the totals for all unregistered (not regis-
tered in DC) motor vehicles and trailers. Include the totals along
become the owner, must be reported in Schedule A.
Schedule D-2: Leased property in DC
with the totals for other tangible personal property on page 2 of
Complete this schedule only if you are a non QHTC and,
form FP-31, line 3, of columns A and B.
as lessor, rented or leased to any business or individual,
tangible personal property under a “Lease-Purchase” Agree-
Other tangible personal property
ment or a “Security-Purchase” Agreement under which the
Report on Schedule A the following tangible personal property:
trailers; construction equipment; special equipment mounted on
lessee is required to become the owner. Any other tangible
a vehicle or trailer (not used primarily for the transportation of
personal property owned by you and subject to a rental or
lease agreement or any other similar arrangement is reported
persons or property); boats; barges; dredges; aircraft; and other
in Schedule A.
tangible personal property. Enter the total original cost on page
2 of form FP-31, line 3, of column A and the total remaining
cost (current value) on page 2, line 3, of column B. Owners (les-
Complete and file the following schedules, as applicable,
sors) of leased property located in DC in addition to completing
if you are a QHTC amending your originally filed FP-31
Schedule A must complete Schedule D-2, if the property is not
return.
included in Schedule A.
Schedule D-3: Purchased property and QHTCs
This schedule is used to report qualifying tangible personal
Schedule B: Supplies
Report the cost of any consumable items not held for sale, such
property purchased after December 31, 2000 by a certified
as office and other supplies.
QHTC and used or held for use by the QHTC (or leased under
• Office supplies include, but are not limited to, items such as
a capital lease) to a certified QHTC. (This schedule is in Pub-
lication FR-399, Qualified High Technology Companies.)
stationery and envelopes used in the business or profession.
• Other supplies include, but are not limited to, wrapping and
Schedule D-4: Leased property and QHTCs
packing materials, advertising items, sales books, fuel oil,
china, glass and silverware. Enter the totals on page 2 of form
This schedule is used to report qualifying tangible personal
FP-31, line 4, of columns A and B.
property purchased after December 31, 2000, by a non
QHTC and leased to a certified QHTC under a capital lease.
This schedule is to be completed by the lessor of the prop-
Schedule C: Dispositions of tangible personal property
erty. (This schedule is in Publication FR-399, Qualified High
Report all fixed assets that were traded in, sold, donated,
Technology Companies.)
discarded or transferred out of a District of Columbia location
during the preceding tax year. This includes items reported on
last year’s return that are not reported in either Schedules A or
Amended Returns
Use Form FP-31 to file an amended personal property tax
D-2 of the current year’s return.
return. Please fill in the amended return oval located below
the address area. For prior year forms check our web site
Schedule D-1: Possession of leased property
You must file a separate
Complete this schedule only if you are a non QHTC and had
in your possession tangible personal property under either a
amended return for each year you are amending.
rental or lease agreement or under some other arrangement
Other Personal Property Tax Forms
with another business or individual and the tangible personal
• Railroad Tangible Personal Property Return, Form FP-32;
property is not owned by you. Any tangible personal property
• Railroad Company Report, Form FP-33; and
• Rolling Stock Tax Return, Form FP-34.
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