The Catholic University of America

Assistant VP for University Relations for University Events

DC Law

Sales and Use Tax

Summary of the law: Sales Tax: This is a tax imposed on vendors for the privilege of selling certain tangible personal property and services at retail. Reimbursement is required to be collected by the vendor from the purchaser. D.C. Code Ann. §§ 47-2002 to 47-2004.

Use Tax: This is a tax imposed jointly on vendors engaging in business in the District and on purchasers which tax the use, storage, or consumption of tangible personal property or services sold or purchased at retail in the District. The vendor is required to pay the tax and collect it from the purchaser who will otherwise be required to pay if the purchaser does not reimburse the vendor. See D.C. Code Ann. §§ 47-2202, 47-2003, and 47-2005.

Responsibilities under the Law
The Asst. VP for University Relations for University Events has responsibility for ensuring that sales tax is collected when necessary. See Q and A at bottom of the above linked page. This position may also need to ensure that the university does not pay tax when there is a tax exemption for a non-profit organization such as CUA.

Related Policies

Tax Compliance Policy