Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: Yes.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: No.
Services: Not taxable.
As of January 1, 2019, digital goods (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable. For purposes of the sales and use tax, D.C. Code § 47-2001(d-1) defines the term “digital goods” to mean digital audio visual works, digital audio works, digital books, digital codes, digital applications and games, and any other otherwise taxable tangible personal property electronically or digitally delivered, whether electronically or digitally delivered, streamed or accessed and whether purchased singly, by subscription or in any other manner, including maintenance, updates and support.
SaaS: Taxable.
When To Register: Next transaction after you meet the nexus criteria.