District of Columbia Sales Tax Basics: Rate, Nexus, and Filing
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Overview
If you do business in the District of Columbia, sales tax can get confusing fast. Here's a quick breakdown of the basics.
Who administers it
Sales tax is administered by the DC Office of Tax and Revenue.
State and local rates
The WGA page lists the district's general sales tax rate as 6%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
Nexus means a business may have enough connection to a state that its sales tax responsibilities should be reviewed. For remote sellers, the WGA page lists the District of Columbia's economic nexus threshold as $100,000 in sales or 200 transactions.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually, depending on liability. The practical goal is to know the assigned schedule and keep collected tax matched to it.
What to watch for
One District of Columbia watch-out: several categories carry their own rates above the general rate, including restaurant meals and commercial parking.
How we help
White Glove Accounting helps track taxable sales, reconcile collected tax, and keep filing records organized for easier review.
District of Columbia sales tax at a glance
- Administered by
- DC Office of Tax and Revenue
- Statewide base rate
- 6%, with local rates on top
- Economic nexus
- $100,000 in sales or 200 transactions
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: Several categories carry their own rates above the general rate, including restaurant meals and commercial parking.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the DC Office of Tax and Revenue.
Read the District of Columbia bookkeeping guideWant your District of Columbia sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file District of Columbia sales tax returns on the schedule the DC Office of Tax and Revenue assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.