Taxes / Seller's permits by state / District of Columbia

Do I need a seller's permit to sell on eBay or Poshmark in the District of Columbia?

DC's Office of Tax and Revenue says marketplace facilitators have collected District sales tax for their marketplace sellers since April 1, 2019, but the OTR pages we checked don't say whether a seller whose only sales are through marketplaces must also register. Selling direct in DC (your own site, Facebook, a market stall) requires a certificate of registration before making taxable sales: you register on MyTax.DC.gov with Form FR-500, and OTR says there is no charge for registering.

The District of Columbia calls it a certificate of registration, issued by the DC Office of Tax and Revenue (OTR).

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

District of Columbia in short

Sell only on marketplaces that collect the tax:: Not stated on the state's pages we checked
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; no fee
Resale certificate:: Certificate of Resale (OTR-368)
Garage and occasional sales:: Exempt
Where to register:: MyTax.DC.gov (Form FR-500)

If you sell only on eBay, Poshmark and other marketplaces

Since April 1, 2019, a marketplace facilitator must collect District sales tax for its marketplace sellers, and OTR says any agreement between them about collecting does not relieve either one of liability for District tax due. The pages we checked don't address whether a seller with only marketplace sales must hold its own registration.

"Beginning on April 1, 2019, a “marketplace facilitator” is required to collect District sales tax on behalf of its “marketplace sellers.”"

DC Office of Tax and Revenue, Sales and Use Tax FAQs, marketplace facilitators

The District levies a sales and use tax administered by OTR. The general rate is 6%, with higher rates for some items; OTR's site says the planned increase of the general rate to 7% has been postponed and the rate stays 6% through September 30, 2027. Registered vendors report their marketplace sales on the return and subtract them where the facilitator collected and remitted the tax.

Sources: Sales and Use Tax FAQs; 2026 FR-800M/Q/A Sales and Use Tax Monthly/Quarterly/Annual Return Booklet (REV 10/2025).

If you also sell direct: your own site, Facebook, flea markets, consignment

DC law says no person may engage in the business of making retail sales subject to the sales tax without a certificate of registration, issued without charge for each retail establishment and displayed there. OTR says to register at MyTax.DC.gov with the Combined Registration Application (Form FR-500) before making taxable sales.

Fee:: No charge for registering, and the certificate of registration is issued without charge.
Register:: MyTax.DC.gov (Form FR-500)

"No person shall engage or continue to engage in the business of making any retail sales subject to tax under the provisions of this chapter without having obtained a certificate of registration therefor."

Council of the District of Columbia, D.C. Code § 47-2026, Certificate of registration, D.C. Code § 47-2026(a)

Sources: D.C. Code § 47-2026, Certificate of registration; 2026 FR-800M/Q/A Sales and Use Tax Monthly/Quarterly/Annual Return Booklet (REV 10/2025); Sales and Use Tax FAQs.

Resale certificate: buying inventory without paying sales tax

The form:: Certificate of Resale (OTR-368)
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

You request a Certificate of Resale online by filing Form OTR-368 on MyTax.DC.gov. Since November 1, 2017, OTR recognizes only its own authorized resale certificates, obtained through an annual process; each is valid for one year, shows an expiration date and must contain the purchaser's DC Sales and Use Tax Registration Number. A vendor may accept a blanket certificate if all of your purchases from it are for resale.

Thrift stores, estate sales and yard sales

The District pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Misusing a certificate

If you use items bought under a resale certificate for other purposes, the certificate doesn't exempt them: you reimburse the vendor for the tax or pay use tax on the purchase.

"A certificate of resale is only valid if it contains the purchaser’s District of Columbia Sales and Use Tax Registration Number."

DC Office of Tax and Revenue, Exemptions - Audit Division, 9 DCMR 414.4

Sources: Exemptions - Audit Division.

Garage sales, yard sales and other occasional sales

Exempt. DC exempts casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail. OTR's return instructions add that sales by churches and religious, scientific, educational, social, fraternal, benevolent and similar organizations are not considered casual and isolated sales.

The rule: D.C. Code § 47-2005(7)(A).

"Casual and isolated sales, except that sales by churches, religious, scientific, educational, social, fraternal, benevolent and other organizations and institutions of the same nature are not considered to be casual and isolated sales"

DC Office of Tax and Revenue, 2026 FR-800M/Q/A Sales and Use Tax Monthly/Quarterly/Annual Return Booklet (REV 10/2025), 2026 FR-800M/Q/A booklet, exempt sales list

"Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail"

Council of the District of Columbia (D.C. Code), § 47-2005. Exemptions, § 47-2005(7)(A)

Sources: § 47-2005. Exemptions; 2026 FR-800M/Q/A Sales and Use Tax Monthly/Quarterly/Annual Return Booklet (REV 10/2025).

Worked examples

Registered vendor who also sells on marketplaces

A DC shop sells $8,000 in a quarter, $3,000 of it through a marketplace that collected the tax. On the return it reports $8,000 in gross sales and enters $3,000 on the Less Marketplace Sales column, so tax is figured on the remaining $5,000 (less any exempt or resale sales).

Selling without a certificate

DC Code § 47-2026(d) provides that selling taxable goods at retail without a certificate of registration is punishable, on conviction, by a fine of not more than $50 for each day such sales are made.

Edge cases and details

A vendor with no fixed place of business that doesn't sell from a vehicle gives OTR a mailing address, which counts as its retail establishment for the certificate.
DC resale certificates expire after one year, so suppliers will ask for a current OTR-368 each year.
A remote seller counts both its own-website and marketplace sales into DC toward the economic nexus thresholds; OTR's example is 100 website sales plus 150 marketplace sales, which exceeds 200 and requires collecting on the website sales.
Anyone vending at a special event in DC registers on MyTax.DC.gov through the FR-500 business registration, and the event's promoter must send OTR a preliminary list of participating vendors at least 30 calendar days before the event (2026 FR-800 booklet).
OTR sets new registrants other than marketplace facilitators to quarterly filing; a monthly return (FR-800M) applies to remote sellers, marketplace facilitators and any vendor whose liability is $1,201 or more per period.

What to do

Selling direct in DC: register on MyTax.DC.gov with Form FR-500 before your first taxable sale and display the certificate where you sell.
Buying inventory for resale: request a Certificate of Resale (OTR-368) on MyTax.DC.gov and renew it each year.
Marketplace-only: OTR's pages don't settle whether you need to register, so ask OTR's e-Services Unit or a tax professional and keep your marketplace sales records.

Common questions

Is DC sales tax registration free?

Yes. OTR's instructions say there is no charge for registering, and DC law says the certificate of registration is issued without charge.

How long is a DC resale certificate good for?

One year. Since November 1, 2017, authorized resale certificates are valid for a year and show an expiration date.

General information, not tax or legal advice

This page summarizes the District of Columbia's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the DC Office of Tax and Revenue (OTR) directly.

Sources

Official pages this page is built from, with the day each was read.

DC Office of Tax and Revenue: Sales and Use Tax FAQs; read Oct 23, 2026. Marketplace facilitator collection since April 1, 2019; remote seller thresholds.
DC Office of Tax and Revenue: 2026 FR-800M/Q/A Sales and Use Tax Monthly/Quarterly/Annual Return Booklet (REV 10/2025); read Oct 23, 2026. Registration with Form FR-500, no charge; marketplace sales column; casual and isolated sales; special events; daily fine; filing frequency.
Council of the District of Columbia: D.C. Code § 47-2026, Certificate of registration; read Oct 23, 2026. Registration required, issued without charge, $50 a day fine.
DC Office of Tax and Revenue: Exemptions - Audit Division; read Oct 23, 2026. Certificate of Resale OTR-368, 9 DCMR 414.
Council of the District of Columbia (D.C. Code): § 47-2005. Exemptions; read Oct 23, 2026. Casual and isolated sales exemption, § 47-2005(7)(A).

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