District of Columbia Introduces Remote Seller Legislation

November 20, 2018 Daniel Kostrzewa

In reaction to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, the District of Columbia (D.C.) has introduced legislation that would expand the district’s sales tax collection requirements to retailers without a physical presence in the district. Bill 22-914, the “Internet Sales Tax Amendment Act of 2018,” would require remote sellers to collect D.C. sales tax if the retailer had either in excess of $100,000 in sales into D.C. in the previous or current calendar year, or 200 or more separate transactions. While the legislation still needs to be approved by the D.C. Council and Mayor, it appears as if D.C. may soon join the growing number of states that require remote sellers to collect and remit sales tax.

For more information on the proposed legislation, click here.


About the Author

Daniel Kostrzewa is a Junior Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Daniel focuses on domestic sales tax issues. Prior to joining Sovos in 2018, he worked as an attorney in Boston. Daniel received his B.A. in Economics from Boston College and J.D. from Boston College Law School. He is a member of the Massachusetts Bar.

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