District of Columbia sales tax permit

District of Columbia calls it a Certificate of Registration, issued by the District of Columbia Office of Tax and Revenue. You need it before you sell taxable goods or services there.

Questions

Who needs a sales tax permit in District of Columbia?

Businesses that sell taxable goods or services in District of Columbia, including many online sellers who ship there.

Do I need a company first?

No. Sole proprietors can get one too. An LLC keeps the business separate from your personal assets.

Is it the same as a business license?

No. The permit lets you collect sales tax. A business license is permission to operate, often from your city or county.