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Effective April 1, Marketplace Facilitators Must Collect District Sales Taxes for its Sellers

Monday, April 1, 2019

Effective April 1, 2019, a “marketplace facilitator” is required to collect District sales tax on behalf of its “marketplace sellers.”

A “marketplace facilitator” is a person that provides a marketplace that lists, advertises, stores, or processes orders for retail sales subject to sales tax for sale by marketplace sellers, and directly or indirectly collects payment from a purchaser and remits payment to a marketplace seller regardless of whether the marketplace facilitator receives compensation or other consideration in exchange for its services.

A “marketplace seller” is a person that makes retail sales through a marketplace operated by a marketplace facilitator.”

Marketplace facilitators should register for a marketplace sales tax account with the District of Columbia Office of Tax and Revenue (OTR) and begin collecting and remitting sales tax immediately on their marketplace sales. Those marketplaces that are already registered with the District as a vendor or a remote seller, should add an additional marketplace account to their customer profile.

For additional questions, please see the following FAQs: https://otr.cfo.dc.gov/page/marketplace-sellers-frequently-asked-questions-faqs

For questions or assistance registering, marketplace facilitators may call OTR’s e-services at (202) 759-1946 or send an email to [email protected].