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District of Columbia Tax Requirements. Brian S. Masterson, Esq. Venable LLP January 11, 2012. DC Tax Requirements. Sales/Use Tax Nexus based upon physical presence in DC Monthly Returns (Form 800M) Franchise Tax Nexus based upon business activities in DC Pub. L. No. 86-272 safe harbor
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District of ColumbiaTax Requirements Brian S. Masterson, Esq. Venable LLP January 11, 2012
DC Tax Requirements • Sales/Use Tax • Nexus based upon physical presence in DC • Monthly Returns (Form 800M) • Franchise Tax • Nexus based upon business activities in DC • Pub. L. No. 86-272 safe harbor • Annual Return (Form D-20 or D-30) • Payroll Taxes
DC Regulatory Requirements • Combined Business Tax Registration Application • File Form 500 online • Business License Application and Registration • Department of Consumer and Regulatory Affairs