Sales of digital goods in the District of Columbia are subject to sales tax if they are:
- data processing services; or
- information services.
In a notice, the Office of Tax and Revenue provides:
- a list of types of digital goods; and
- whether they are taxable as such services.
In addition, the notice states that streaming video is not subject to tax. With streaming video, the digital good is video content delivered over the Internet.
OTR Notice 2017-06, District of Columbia Office of Tax and Revenue, October 5, 2017