Sales Tax Information

Bank Utilities*
Is electronic processing by a bank of customers' financial information "processing" within the meaning of DC Code § 47-2005(11)?

March 2002

Exemptions for Federal and State Government Agencies and Related Organizations*
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.

March 2005

Hotel Attrition Fees*
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?

January 2002