District of Columbia – Minimum Sales Tax for Street Vendors

SALT Report 1529 – The District of Columbia has enacted legislation establishing a minimum sales and use tax payment for street vendors.  Effective October 1, 2012 licensed street vendors who collect less than $375 in sales tax in a certain quarter must file a return and remit a $375 minimum sales tax payment for the quarter being reported.  Street vendors who collect more than $375 must file a return and remit all sales tax collected for the quarter being reported.
If a business vendor files a single consolidated return, reporting and remitting all sales tax collected by employee license holders, the business vendor must report the vending license number for each employee whose information is included in the return.  However, if an individual street vendor is licensed as an employee of a business vendor, the employee is not individually responsible for filing a return or remitting the minimum sales tax of $375.
Additionally, the business vendor is responsible for maintaining all books and records of sales made by an employee and must file their consolidated sales tax return electronically.
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