Tax Law

Recent Posts

Legal Alert: DC QHTC regulation amended to require new application procedure
Posted on 9 Jan 2019 by Eversheds Sutherland LLP

The District provides a variety of tax benefits to QHTCs, including sales and use tax1 and personal property tax exemptions,2 as well as a reduced corporation franchise tax rate.3 In order to qualify as a QHTC, a business must: Be an individual or... Read More

Legal Alert: District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements
Posted on 9 Jan 2019 by Eversheds Sutherland LLP

On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia now subjects digital goods to the 6% sales tax rate... Read More