The District of Columbia guides online retailers and marketplace facilitators to online information about registering to collect DC sales tax. A notice issued by the Office of Tax and Revenue (OTR) discusses the Wayfair case and provides links to sales tax information on its website.
Collecting and Remitting Sales Tax
Online retailers meeting certain sales thresholds in DC must collect sales tax as of January 1, 2019. In addition, marketplace facilitators have a collection duty effective April 1, 2019.
OTR Notice 2019-02, District of Columbia Office of Tax and Revenue, January 2, 2019, ¶200-774