In response to concerns that the District of Columbia needed to explore new or broadened revenue sources, the D.C. Council established D.C.’s Tax Revision Commission to comprehensively review the District’s tax code. The Commission’s mandate is to make tax policy recommendations, and it began meeting in 2022 with the intent of making tax recommendations to
District of Columbia
Legal Alert: DC Tax Revision Commission releases Chairman’s Mark, includes Business Activity Tax and Data Excise Tax
On January 5, 2024, the DC Tax Revision Commission released its “Chairman’s Mark,” which lays out the Commission’s tentative proposals for changes to the District’s tax structure. The Commission released a package of 39 proposals. The total net package is estimated to be revenue neutral.
Read the full Legal Alert here.
D.C. Tax Revision Commission meets for the second time, considers business activity tax
On September 19, 2023, the D.C. Tax Revision Commission met for the second time to discuss proposals for changes to the D.C. tax scheme. Among the multiple topics reviewed, the Commission’s members discussed whether to create a business activity tax, which would primarily target entities that do not pay the District’s net income taxes on…
DC proposes short-term housing regulations
On October 16, the District of Columbia’s Department of Consumer and Regulatory Affairs issued a notice of proposed rulemaking concerning short-term housing rentals. Among other things, the regulations require booking services to collect and remit all applicable transient occupancy taxes on behalf of the host. The Department of Consumer and Regulatory Affairs is accepting comments…
The Final D.C. Budget: What’s In? What’s Out? What’s Next?
On July 28, 2020, the D.C. Council approved the Fiscal Year 2021 Budget Support Act of 2020 (“BSA”), which establishes the budget’s tax provision changes. The prior week, the D.C. Council approved the Fiscal Year 2021 Local Budget Act of 2020, which sets the budget’s expenditures. This year’s most notable event was the advertising…
It’s an Ad, Ad, Ad, Ad District: DC Council Effectively Eliminates Proposed Advertising and Personal Information Taxes
Earlier today, the D.C. Council voted to amend the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) and effectively eliminate the proposed sales tax expansion to advertising services and personal information.
On July 21st, the Council first attempted to vote on the LBA (which sets the District’s expenditures), but the Council was unable to…
The Nation’s Capital Goes [M]Ad: D.C. Council Reverses Course, Considers Eliminating Proposed Advertising Tax
During the July 21st Legislative Meeting, the D.C. Council voted to postpone consideration of the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) (which establishes the expenditures of D.C. revenue) to Thursday, July 23rd at 12:30 p.m. Prior to that meeting, the D.C. budget office will attempt to trim $18.4 million from the LBA,…
DC Council Poised for Budget Vote Tomorrow that Relies on the Expansion of Sales Tax to Sales of Advertising Services and Personal Information
In what could best be described as a “tax on talking,” the DC Council will vote on a budget tomorrow that relies on revenue from expanding the sales tax to advertising services and personal information. The rate is generally 3%, but could rise to 7.25% for certain taxpayers.
The legislation quickly moved through the Council…
Webcast: What you need to know about DC’s proposed tax on advertising services and personal information – July 22, 3 PM ET
The DC Council is considering a new sales tax on advertising services, including digital advertising services, and personal information.
On July 6, the DC Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which includes a sales tax expansion to those services beginning October 1, 2020 at the reduced…
DC Council Considers Advertising and Personal Information Sales Taxes
The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information.
- On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which includes a sales tax expansion to those services beginning October 1, 2020 at the reduced
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