District of Columbia economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into District of Columbia without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where District of Columbia stands.
District of Columbia threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| How they combine | Revenue OR transactions |
| Measurement period | Current or previous calendar year |
| State sales-tax rate | 6.5% |
What this means for remote sellers
District of Columbia uses an either/or threshold. You establish economic nexus if your sales into District of Columbia reach $100,000 OR you make 200 or more separate transactions during current or previous calendar year — whichever you hit first.
How District of Columbia compares to other states
District of Columbia's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 16 jurisdictions where either revenue or transaction count can establish nexus. Its 6.5% base sales-tax rate sits above the roughly 5.7% average state rate.
How the District of Columbia threshold is measured
District of Columbia measures the threshold over Current or previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the District of Columbia department of revenue.
Do marketplaces collect District of Columbia sales tax?
District of Columbia requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit District of Columbia sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your District of Columbia economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the District of Columbia Office of Tax and Revenue.
What to do if you've crossed it
- Register with the District of Columbia Office of Tax and Revenue for a sales-tax permit.
- Begin collecting tax on taxable sales to District of Columbia customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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District of Columbia economic nexus FAQ
What is the economic nexus threshold in District of Columbia?
District of Columbia uses an either/or threshold. You establish economic nexus if your sales into District of Columbia reach $100,000 OR you make 200 or more separate transactions during current or previous calendar year — whichever you hit first.
Do remote sellers have to collect District of Columbia sales tax?
If your sales into District of Columbia cross the threshold ($100,000 or 200 transactions) during current or previous calendar year, you generally must register, collect, and remit District of Columbia sales tax.
Does District of Columbia count the number of transactions?
Yes. District of Columbia counts transactions — 200 or more separate sales is enough to establish nexus, even below $100,000.
When did District of Columbia's economic nexus rules take effect?
District of Columbia began enforcing economic nexus on January 1, 2019. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: General sales-tax rate rose to 6.5% on October 1, 2025 and is scheduled to rise to 7% on October 1, 2026.
What is the sales tax rate in District of Columbia?
District of Columbia's statewide base sales-tax rate is 6.5%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect District of Columbia sales tax?
Yes. District of Columbia requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your District of Columbia economic nexus threshold.
How do I register for a District of Columbia sales tax permit?
Register with the District of Columbia Office of Tax and Revenue. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the District of Columbia department of revenue and a qualified professional.