Close
Close

District of Columbia Qualified High Technology Company eligibility status addressed

Two recent decisions regarding the District of Columbia Qualified High Technology Company (QHTC) designation shed light on what types of activities will enable companies to claim QHTC tax benefits. The District of Columbia Office of Tax and Revenue (OTR) on Oct. 29 issued a declaratory order and found that revenue derived from specific ecommerce activities qualified under the QHTC requirements. Three days later, the D.C. Court of Appeals held that a television station wasn't eligible for QHTC benefits because its sale of advertising via technology-enabled television programming wasn't considered a qualifying QHTC activity.

Download the PDF.