01a. Marketplace facilitators; sales tax requirements. 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. (Mar. 22, 2019, D.C. Law 22-258, § 2(b)(3), 66 DCR 1362.) Applicability Section 3 of D.C. Law 22-258 provided that the creation of this section by that act shall apply as of January 1, 2019.
District of Columbia Legal Code