Washington DC Electronic Commerce Taxation

Statutes

• District of Columbia Code § 47-1801.04(6) regarding when a corporation will be considered doing business in the District.
• District of Columbia Code § 47-2001(N) Washington D.C. considers Internet access to fall under its definition of data processing and information services, which are subject to sales and use tax. (Note that the law does not specifically address Internet access, however.)
• District of Columbia Regulations 121.2-121.4 regarding when a corporation is doing business in the District.
• District of Columbia Regulations 475.01-475.2 sales of goods purchased over the Internet.

• Vertex Inc. Tax Cybrary - District of Columbia