District of Columbia § 47-2002.01a Marketplace facilitators; sales tax requirements.

District of Columbia Statutes

§ 47-2002.01a — Marketplace facilitators; sales tax requirements.

District of Columbia § 47-2002.01a

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 20Gross Sales Tax.

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Bluebook

D.C. Code § 47-2002.01a (2026).

Text

Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.

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Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.