When the South Dakota v. Wayfair, Inc. decision was made, remote businesses needed to take note of how states and territories were requiring the collection and remittance of sales tax. The District of Columbia economic nexus was also impacted, with D.C. adopting requirements in line with South Dakota’s, which were laid out in the Supreme Court case. Here, we outline the larger points of how Washington, D.C. requires remote sellers to collect and remit sales tax.
Source: SOVOS
