sales tax · 2026
District of Columbia sales tax registration threshold
Retail sales into District of Columbia, or 200+ separate transactions - whichever comes first.
- Measured over
- Previous or current calendar year
- On crossing
- Register for District of Columbia sales tax
What is the District of Columbia sales tax registration threshold?
The District of Columbia sales tax registration threshold is $100,000 in sales or 200 separate transactions, whichever comes first, measured over the previous or current calendar year. Cross it and you must register for District of Columbia sales tax with the District of Columbia Department of Revenue.
Do marketplace sales count toward this threshold?
Yes. District of Columbia (sales tax) counts sales made through a marketplace facilitator toward the underlying seller's own threshold. The facilitator collects and remits the tax on those sales, so you are not paying it twice - but the volume still moves you toward the figure on this page, and you can be required to register on the strength of sales somebody else collected on.
Sales through a merchant of record such as Paddle, Polar or Lemon Squeezy are different again: those are the platform's own sales and count toward no threshold anywhere.
Source: Sales Tax Institute, Economic Nexus State Guide, read 2026-08-07.
When do you need to register?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax.
Deadline: Register before your next sale - many states apply nexus prospectively from the crossing.
How to register in District of Columbia
- 1Register for a sales-tax permit with the state's Department of Revenue.
- 2Enable tax collection for that state in your checkout / Stripe Tax.
- 3Remit collected tax on the state's filing schedule.
- 4If you're crossing several states, consider a filing service (TaxJar / Avalara).
District of Columbia Department of Revenue - official guidance Sales Tax Institute - Economic Nexus
Don't track District of Columbia by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
District of Columbia sales tax threshold - FAQ
What is the sales tax registration threshold in District of Columbia?
$100,000 in sales, or 200 separate transactions - whichever you hit first, measured over previous or current calendar year.
When do I need to register for sales tax in District of Columbia?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax. Register before your next sale - many states apply nexus prospectively from the crossing.
Does TaxesRadar file my sales tax for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Comparing tools for the District of Columbia threshold
TaxesRadar vs TaxJarTaxJar files US state returns. Where it stops is the border - see what each one covers, side by side.Other sales tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against District of Columbia Department of Revenue. Rules change - TaxesRadar keeps them current.