Vendor Sales Tax Collection and Remittance Act of 2012

This legislation repeals previous sales tax legislation for sidewalk and mobile street vendors and now requires these establishments to remit the full amount of sales tax they collect, with a minimum payment of $375 per quarter.

Key features:

  • Sidewalk and mobile street vendors are now required to collect sales tax:

    • Repeals previous legislation that required sidewalk and mobile street vendors to pay a flat payment of $375 in lieu of collecting and remitting sales tax.

    • Requires licensed street or mobile vendors to collect sales taxes and each quarter make a minimum sales tax payment of $375 to the Office of Tax and Revenue. Vendors that collect more than $375 per quarter in sales taxes are required to remit the full amount collected.

Current Status: This legislation is effective as of July 13, 2012.

To learn more:
View the bill’s full text and history and see more information from the DC Food Truck Association.