Sales Tax Information
Issue-Specific Guidance
- Hotel Attrition Fees (January 2002): Is the attrition fee charged by a hotel subject to District sales tax in circumstances where a convention client cancels part or all of a block of reserved rooms without proper notice? Is the cancellation fee charged by a hotel subject to District sales tax in circumstances where a convention client reserves a meeting room or banquet facility for an event and subsequently cancels that reservation?
- Bank Utilities (March 2002): Is electronic processing by a bank of customers' financial information "processing" within the meaning of DC Code § 47-2005(11)?
- Exemptions for Federal and State Government Agencies and Related Organizations (March 2005): This guidance is useful for federal government employee travelers, vendors (hotels and restaurants) who provide services to federal government employee travelers, tax-exempt state government employee travelers, and organizations exempt from DC sales taxes.
General Guidance
- Food Sales Tax - November 1, 2002
- Hotels Sales Tax - November 1, 2002
- Medical Products Sales Tax - November 1, 2002
- Nexus - November 1, 2002