Washington DC Sales Tax Guide for E-commerce Sellers

Rate structure

Washington DC's state rate is 6%; the combined state + local rate ranges from 6% (flat). Sourcing: Destination.

COMPONENTRATENOTES

State rate6%MyTax.DC.gov general statewide rate

Local taxes6% (flat)Single 6% general rate (10% restaurant meals, 10.25% liquor/rental vehicles, 14.95% hotels).

ReturnFR-800M Sales and Use Tax ReturnFR-800M Sales and Use Tax Return (Line 1 General 6%)

Economic nexus threshold

You must register and collect once your Washington DC sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Retail sales. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Washington DC as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

MyTax.DC.gov assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Washington DC: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25%, plus interest.

Marketplace facilitator rules

Since April 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Washington DC tax on your marketplace sales. How Washington DC treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with DC Office of Tax and Revenue when in doubt.

Filing portal & AutoFile

Washington DC returns are filed through mytax.dc.gov/_. Login verification: May require verification. SalesTax50 AutoFile prepares the FR-800M Sales and Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Washington DC permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Washington DC warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your MyTax.DC.gov return — SalesTax50 separates them automatically.

Does SalesTax50 file Washington DC returns automatically?

Yes — AutoFile prepares your FR-800M Sales and Use Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Washington DC permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with DC Office of Tax and Revenue before relying on them.

Let AutoFile handle your Washington DC returns

Prepared and checked for you — you approve before anything is filed.

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