District of Columbia – Internet Sales Tax Emergency Amendment Act of 2018 Approved December 31, 2018

The District of Columbia Council has passed legislation amending the sales and use tax treatment of digital goods sold or used in the District.

As introduced, this bill requires that internet sales tax be collected from online retailers that meet certain requirements including gross revenue from sales in the District of Columbia exceeds one hundred thousand dollars or the seller conducts two hundred or more separate transactions in a 12-month period. The generated revenues will be directed to lower commercial property tax rates.

B22-0914 – Internet Sales Tax Amendment Act of 2018

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