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otr

Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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Sales Tax Information and Guidance

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