United States State Sales Tax Economic Nexus for Remote Sellers
District of Columbia – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers DC-R: District of Columbia: registration and collection duty

A seller meeting either test registers with OTR and begins collecting and remitting District sales and use tax. The official material read does not set a grace period between meeting the threshold and the start of collection, so the prudent reading is that registration and collection are due once the threshold is met; confirm the start date with the state before relying on any delay.

Maintained by Gerard Blokdyk

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