Long-Stay Tax Exemption

Washington D.C. skyline

A District of Columbia 14.8% Housing Accommodations Tax and a 10% Meal Service Tax must be collected on the Summer use of residence hall facilities and/or provided meal and catering services. These taxes are assessed by the District of Columbia and are not required of the following types of entities:

  1. An instrumentality or agency of the United States, e.g. congressional offices. This exemption is available only if the entity is paying for the lodging and/or meal services with funds direct from the Licensee.
  2. A semipublic (non-profit) institution physically headquartered in or that has an affiliated chapter/office located within the District of Columbia, with a substantial part of its activities in the District. It is not necessary that it be incorporated in the District.
  3. A semipublic (non-profit) institution that can provide the University with the Licensee’s District of Columbia tax exemption documentation.

To take advantage of this exemption, the Short-Stay Conference Group's permanent address, as included on the Reservation Confirmation, must be located in the District of Columbia. 

Simply having a non-profit status and/or federal tax exemption alone does not mean a group is exempt from DC local tax.  If any of these exemptions apply, written documentation of the exemption must be submitted concurrent with the Long-Stay Conference Group Request form.