D.C. Code § 1-325.241
Applicability of D.C. Law 20-61: Section 7315 of D.C. Law 20-61, as amended by D.C. Law 21-36, § 7023(c), provided that §§ 7311 through 7315 of the act shall apply as of the effective date of federal legislation or judicial action that permits the District to impose a sales tax on sales over the Internet.