Participating as a vendor during the 2025 Presidential Inauguration offers unique opportunities, but it also comes with important tax obligations. This page is designed to help businesses, promoters, and vendors navigate the specific tax requirements for selling goods and services in Washington, DC, during this special event. From registering with the Office of Tax and Revenue to collecting and remitting sales tax, we’ve compiled key information to ensure compliance and help you prepare for a successful experience. Whether you're a local business or traveling from out of state, this guide will support you every step of the way.

If you have questions or need assistance, please call our Customer Service Administration at (202) 727-4TAX (4829).

Frequently Asked Questions

Q: Do vendors need a special license or permit to operate during the 2025 Presidential Inauguration?

A: Yes, all vendors participating in events related to the 2025 Presidential Inauguration must obtain the necessary permits and licenses from the local jurisdiction in Washington, DC. This includes obtaining a business license, a vending permit, and potentially a special event permit, depending on the nature of your business. In addition, vendors participating in the inauguration must complete the special event registration and application (Form FR-500B) before the event. This applies to any individual, organization, or business engaging in sales activities during the event. The promoter of the event is responsible for ensuring all vendors are registered with the OTR. View a tutorial on how to complete the FR-500B here.

Q: What documentation must a Promoter provide prior to a special event?

A: Promoters must provide OTR with a preliminary list of all participating vendors at least 30 days before the event. This list includes vendor names, addresses, tax identification numbers and contact details. A final list is required within 10 days after the event.

Q: What are the sales tax requirements for vendors at the inauguration?

A: An individual, organization, business, or consumer engaging in business in the District of Columbia must collect District of Columbia sales tax from the purchaser on sales of tangible personal property delivered to a customer in the District, certain foods and drinks sold at retail, rental or leasing of tangible personal property, and admissions to certain public events that take place in the District.

This includes vendors, who are required to collect and remit sales tax on all taxable goods and services sold during the inauguration. The current sales tax rate in Washington, D.C. is 6%, but this can vary depending on the type of goods or services being provided. Ensure you register with the DC Office of Tax and Revenue (OTR) to collect and remit these taxes properly. A complete list of applicable tax rates is available here: https://cfo.dc.gov/page/tax-rates-and-revenues-sales-and-use-taxes-alcoholic-beverage-taxes-and-tobacco-taxes.

Vendors are required to collect District of Columbia sales tax on all sales of tangible goods, certain foods, drinks, and any admissions to events, including balls—unless they hold an exemption certificate from OTR. The sales tax return (Form FR-800SE) must be submitted by the 20th day of the month following the sales period.

Vendors may also be responsible for paying use tax on goods purchased for use at the event but not subject to sales tax. This is particularly relevant for out-of-state vendors bringing goods into DC.

All special event forms must be completed online at MyTax.DC.gov.

Q: What are the penalties for non-compliance?

A: Failure to submit the required vendor lists or pay taxes on time may result in penalties, such as $1,000 for missing the preliminary list submission deadline, plus an additional $50 for each day the list is late (capped at $2,500). The penalty for failing to submit the final list can go up to $10,000.  

Q: Are there any exemptions from sales tax for vendors at the inauguration?

A: Certain goods and services may be exempt from sales tax under DC law, such as some non-prepared food items. However, most services and tangible goods sold during events like the inauguration will likely be subject to sales tax. If you are not sure if certain transactions are taxable, please reach out to OTR to confirm whether your products or services qualify for any exemptions.

Q: What is the process for reporting and paying sales taxes?

A: Vendors must register with the DC Office of Tax and Revenue to file and remit sales taxes. Sales tax returns are typically due on a monthly or quarterly basis, depending on the volume of your sales. For vendors operating only during the inauguration, you will need to file for the specific reporting period covering your sales during that time.

You can file your tax return on MyTax.DC.gov.

Q: Are non-resident vendors subject to DC taxes?

A: Yes, non-resident vendors operating in Washington, DC during the Presidential Inauguration are subject to DC sales tax and possibly other local business taxes. You will be required to report income earned within DC and comply with all relevant local tax obligations.

Q: How are vendors taxed on income earned during the Presidential Inauguration?

A: Income earned by vendors during the 2025 Presidential Inauguration is subject to DC income tax, as well as federal income tax. If you are an out-of-state vendor, you may also be required to file in your home state. Be sure to keep detailed records of all income earned, as well as expenses incurred, during the event to ensure accurate tax reporting.

Q: What is a Certificate of Clean Hands and how do I get one?

A: A Certificate of Clean Hands verifies that your business has no outstanding debts or legal obligations to the District of Columbia. This certificate is required to participate in many special events, including the inauguration. You can apply for one online through the MyTax.DC.gov portal by submitting your business information and ensuring all tax filings are current.

Whether you're a local business or traveling from out of state, you can use MyTax.DC.gov to get a Certificate of Clean Hands.

• If you are a DC taxpayer, log in or create a MyTax.DC.gov account and click on “Request a Certificate of Clean Hands”
• If you are a Non-DC Resident, click on “Request Certificate of Clean Hands” on the MyTax.DC.gov homepage without logging in and follow the prompts.

Questions about the Certificate of Clean Hands process can be directed to the OTR Collections and Enforcement Administration at (202) 724-5045.

Q: I have questions about requesting a penalty waiver or about notifying the Office of Tax and Revenue about a past event. Who can I contact?

A: The MyTax.DC.gov portal allows taxpayers to complete the FR-500B for past events, submit a request for a penalty waiver, update personal information and more. For help with accessing the MyTax.DC.gov online portal, please contact our e-Services unit at (202) 759-1946.

Q: Where can I get more information on how to file a Special Events Tax return?

A: A guide on how to file a Special Events Tax Return is available here.

Q: If I'm an existing DC business making sales during the Inauguration, do I need to file a separate return?

A: DC businesses who are already registered for a Sales and Use Tax account do not need to file a separate Special Events return (FR-800SE); instead, they will report these sales on the Sales and Use Tax return (Form FR-800).  

Q: I still have questions. Who can I contact for help?

For questions or assistance with your tax obligations related to the 2025 Presidential Inauguration, contact the DC Office of Tax and Revenue at 2025Inauguration.OTR@DC.gov.