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-T: District of Columbia: economic nexus threshold test

A remote seller without physical presence must collect when it has more than $100,000 of gross receipts from retail sales delivered into the District, or more than 200 separate retail sales delivered into the District (as at 1 October 2026).

Maintained by Gerard Blokdyk

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

DC-M District of Columbia: marketplace facilitator rule
DC-P District of Columbia: measurement period
DC-R District of Columbia: registration and collection duty

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