District of Columbia Sales Tax Calculator and Remote Seller Nexus Check (6%)

What does this come to under the current IRS rules?

Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into District of Columbia pass the $100,000 or 200-transaction economic nexus threshold.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Sales tax due
$60.00
Tax on the sale in District of Columbia
All results
MeasureResult
Statewide base rate6%
Combined rate6%
State tax$60.00
Local tax$0.00
Sales tax due$60.00
Total with tax$1,060.00
Sales counted toward the threshold$110,000
Sales test (more than $100,000)Met
Transaction test (at least 200)Not met
Economic nexus reached
Register and collect District of Columbia tax
Yes
How this was worked out
Work shownrecomputed as you type
Sales tax = sale x (6% + local rate)
Nexus when counted sales are more than $100,000 or transactions are at least 200, in the previous or current calendar year
Counted sales = direct sales + marketplace sales

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Sales tax = sale x (6% + local rate)
  • Nexus when counted sales are more than $100,000 or transactions are at least 200, in the previous or current calendar year
  • Counted sales = direct sales + marketplace sales

How it works

Figures current as of November 2026.

The general rate is 6 percent, in force since October 1, 2018. The Fiscal Year 2027 Budget Support Emergency Act of 2026 (D.C. Act 26-416) postponed the scheduled increase to 7 percent, and the Office of Tax and Revenue applies 6 percent through September 30, 2027. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: the District has a single rate) and shows the state and local parts separately.

A seller with no physical presence in District of Columbia must register and collect once it has more than $100,000 of gross receipts from retail sales delivered into the District, or at least 200 separate transactions, in the previous or current calendar year. Sales you make through a marketplace facilitator count toward your own District of Columbia threshold, together with your direct sales.

A seller with a physical presence in District of Columbia, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the District of Columbia sales tax rate?

The general rate is 6 percent, in force since October 1, 2018. The Fiscal Year 2027 Budget Support Emergency Act of 2026 (D.C. Act 26-416) postponed the scheduled increase to 7 percent, and the Office of Tax and Revenue applies 6 percent through September 30, 2027.

What is the District of Columbia economic nexus threshold?

More than $100,000 of gross receipts from retail sales delivered into the District, or at least 200 separate transactions, in the previous or current calendar year.

Do marketplace sales count toward the District of Columbia threshold?

Sales you make through a marketplace facilitator count toward your own District of Columbia threshold, together with your direct sales.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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