Sales tax economic nexus threshold in District of Columbia (2026)
The economic nexus threshold for remote sellers in District of Columbia is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: previous or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | previous or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-04-01. The facilitator threshold was not confirmed on the source read. |
| Last verified | 2026-10-08 |
| Source | DC Office of Tax and Revenue: Sales and Use Tax FAQs https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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