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

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