District of Columbia Mayor Vincent Gray has signed legislation which enacts a click-through nexus provision. Within 120 days of the effective date of the legislation, the District will require every remote vendor (who doesn’t qualify as an exempted vendor) to register with the District, collect and remit sales tax on internet sales to buyers in the District. Before the District can require collection, it must pass local laws including the establishment of a registry, a small-vendor exemption, a means of determining the current District sales and use tax rate and taxability, the date that remote collection of remote sales tax will commence, product exemptions, and accounting rules, among other items. “Remote-vendor” is a seller, whether or not it has a physical presence or other nexus within the District, selling via the Internet property or rendering a service to a buyer in the District. For purposes of the legislation, “exempted vendor” is a remote-vendor that, in accordance with local law, has a specified level of cumulative gross receipts from internet sales to buyers in the District that exempts it from the requirement to collect remote sales taxes. We will continue to monitor the District activities to report on the enactment of the required provisions that will permit the enforcement of this provision. (Act 20-370 (D.C.B. 20-749), Laws 2014, approved July 11, 2014, effective after a 30-day congressional review period)