District of Columbia

Last Updated on September 5, 2024

The District of Columbia has passed sales thresholds for sales tax economic nexus in emergency legislation, effective January 1, 2019. A retailer that doesn’t have a physical presence in District must collect DC sales tax if it: has retail sales deliveries into the District that exceed $100,000; or 200 or more separate sales delivered into the District. The economic nexus law is part of Internet Sales Tax legislation that also covers sales of digital goods and services.

For more information or questions reguarding econimic nexus, click here. TaxMatrix is here to help and provide you with services focused on sales, tax recovery, research, client training and compliance.