What is the sales tax in District of Columbia?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The District of Columbia state sales tax rate is 6%. There are no local sales taxes, so 6% applies statewide. A remote seller has to register once sales into District of Columbia pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Charge the rate at the buyer’s address.
- State rate
- 6%
- Average local rate
- 0%
- Combined average
- 6%
- Highest in the state
- 6%
Do you have to register?
Economic nexus threshold
$100,000 or 200 transactions
Measured over the previous or current calendar year. Either test triggers registration on its own, so a high volume of low-price orders can cross the line before revenue does. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Taxable. Delivery charges on taxable goods are taxable.
- Clothing Taxed at the same rate as everything else.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Register directly with the DC Office of Tax and Revenue. This state runs its own registration.
Worth knowing about District of Columbia
- A single district-wide rate with no local add-ons.
District of Columbia sales tax questions
What is the sales tax rate in District of Columbia?
The state rate is 6%. There are no local sales taxes, so 6% applies at every address in the state.
When does a remote seller have to register in District of Columbia?
Once sales into the state pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Either test triggers registration on its own, so a high volume of small orders can create the obligation before revenue does. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in District of Columbia?
Taxable. Delivery charges on taxable goods are taxable.
Is clothing taxed in District of Columbia?
Clothing is taxed at the same rate as other goods. District of Columbia does not exempt apparel.
Where the authoritative number is
Rates and thresholds change, and the DC Office of Tax and Revenue sets them. Check there before you register or file.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into District of Columbia this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the DC Office of Tax and Revenue or a tax professional.