District of Columbia

The District of Columbia is not a Streamlined member

Tax Rates

State Sales and Use Tax Rate: 5.75%

Local Jurisdiction Sales and Use Taxes: None

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:
Had in the previous calendar year or will have in the current calendar year, more than $100,000 of gross receipts from retail sales or more than 200 separate retail sales 

Additional Remote Seller Information: Additionally, the legislation requires marketplace facilitators, as defined by new D.C. Code § 47- 2001(g-5), to collect and remit to the District sales tax on sales made on their marketplaces. This requirement is effective as of April 1, 2019.