District of Columbia Sales Tax Guide for eCommerce Businesses
District of Columbia Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
District of Columbia's Sales Tax Authority
State Phone Information
860-297-5962
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in District of Columbia
6%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in District of Columbia?
If you have nexus in District of Columbia you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does District of Columbia charge sales tax on shipping?
Yes
Do you have physical nexus in District of Columbia?
A seller has physical nexus in District of Columbia if they have any of the following:
An office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business
A representative, agent, salesman, canvasser, or solicitor for the purpose of making sales at retail, or the taking of orders for such sales
Do you have economic nexus in District of Columbia?
District of Columbia's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
January 1, 2019
What types of sales are included in District of Columbia's Economic Nexus Sales Threshold?
Retail sales and marketplace sales made by individual sellers are included.
How does District of Columbia treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does District of Columbia have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Washington D.C. sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Online filing is required if your sales tax liability is $5,000 or more - Use the D.C. Freefile system to file online
Mail - Annual filers use form FR-800A, Quarterly filers use FR-800Q, and Monthly filers use FR-800M to file and pay by mail eSenshi-File – Let us fight your tax battle, we always win! Check out our sales tax services here.
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