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D.C. Code § 47-2002.01a

Marketplace facilitators; sales tax requirements.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-2001 · Definitions.
  2. 47-2002 · Imposition of tax.
  3. 47-2002.01 · Street vendors; minimum sales tax.
  4. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  5. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  6. 47-2002.04 · Special event promoter obligations and penalties.
  7. 47-2002.05 · Ballpark sales taxes.
  8. 47-2002.06 · Verizon Center sales taxes.
  9. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  10. 47-2002.08 · Football stadium additional sales taxes.
  11. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  12. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  13. 47-2003 · Reimbursement of vendor for tax.
  14. 47-2004 · Vendor to collect tax; credit for expenses; application.
  15. 47-2005 · Exemptions.
  16. 47-2006 · Application of exemption.
  17. 47-2007 · Action for collection of taxes.
  18. 47-2008 · Rules and regulations.
  19. 47-2009 · Tax to be separately stated.
  20. 47-2010 · Presumption of taxability.
  21. 47-2011 · Tax a personal debt; period of limitation; liens.
  22. 47-2012 · Tax a preferred claim; priority over property taxes.
  23. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  24. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  25. 47-2015 · Monthly returns.
  26. 47-2016 · Payment of tax.
  27. 47-2017 · Annual returns.
  28. 47-2018 · Secrecy of returns; reciprocity.
  29. 47-2019 · Determination of deficiencies.
  30. 47-2020 · Refunds.
  31. 47-2021 · Appeals.
  32. 47-2022 · Sales in bulk.
  33. 47-2023 · Rules and regulations.
  34. 47-2024 · Additional powers.
  35. 47-2025 · Examination of records and witnesses.
  36. 47-2026 · Certificate of registration.
  37. 47-2027 · Certificate of Mayor; presumptions.
  38. 47-2028 · Additional penalties for failure to comply with chapter.
  39. 47-2029 · Assessment of and limitations on deficiencies.
  40. 47-2030 · Prosecutions.
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