# D.C. Code § 47-2002.01a: Marketplace facilitators; sales tax requirements

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01a

## Section

- **Citation:** D.C. Code § 47-2002.01a
- **Heading:** Marketplace facilitators; sales tax requirements
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 20 / § 47-2002.01a

## Text

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.

## Nearby sections

- [D.C. Code § 47-2001 § 47-2001. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2001.md)
- [D.C. Code § 47-2002 § 47-2002. Imposition of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.md)
- [D.C. Code § 47-2002.01 § 47-2002.01. Street vendors; minimum sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01.md)
- [D.C. Code § 47-2002.01a § 47-2002.01a. Marketplace facilitators; sales tax requirements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01a.md)
- [D.C. Code § 47-2002.02 § 47-2002.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.02.md)
- [D.C. Code § 47-2002.03 § 47-2002.03. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03.md)
- [D.C. Code § 47-2002.03a § 47-2002.03a. Additional tax on gross receipts for transient lodgings or accommodations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.03a.md)
- [D.C. Code § 47-2002.04 § 47-2002.04. Special event promoter obligations and penalties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.04.md)
- [D.C. Code § 47-2002.05 § 47-2002.05. Ballpark sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.05.md)
- [D.C. Code § 47-2002.06 § 47-2002.06. Verizon Center sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.06.md)
- [D.C. Code § 47-2002.07 § 47-2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.07.md)
- [D.C. Code § 47-2002.08 § 47-2002.08. Football stadium additional sales taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.08.md)
- [D.C. Code § 47-2003 § 47-2003. Reimbursement of vendor for tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2003.md)
- [D.C. Code § 47-2004 § 47-2004. Vendor to collect tax; credit for expenses; application.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2004.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C20_S47-2002.01a. Check the current official text before relying on it. Not legal advice.