Long-Stay Tax Exemption

Washington D.C. skyline

A District of Columbia 14.95% Gross Sales Tax on transient occupancies and a 10% Gross Sales Tax on food or drink (both in amounts from time to time prescribed by law, together with any other tax prescribed by law). 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 directly.
  2. An organization organized under 26 U.S.C. Sec. 501(c)(4) when the organization’s membership is limited to a state, territory or possession of the United States or any political subdivision of a state, territory or possession.
  3. A semipublic (non-profit) institution that can provide the university with the a District of Columbia tax exemption documentation. To take advantage of this exemption, the Licensee’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 Group Request form.