D.C. Code § 47-2002.01a
Current through codified legislation effective April 20, 2024
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.
D.C. Code § 47-2002.01a
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.