District of Columbia

Agency: Office of Tax & Revenue

Contact Person/Department: Garth Docherty/Audit Division

Tel. No.: (202) 442-6592

Fax No.: (202) 442-6882

E-mail: Garth.Docherty@dc.gov

1.  If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

No Exemptions Allowed

Public Schools (K-12)

Private Schools (K-12)

School Groups (e.g., clubs, bands, teams)

PTAs

PTOs

Other parent groups 

(please identify)

Church Groups

Youth Sports League

501 (c)(3) organizations

501 (c)(6) organizations

Other (specify:__________________)

1a .  Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

Not applicable

1b.   Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

None

2.   If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

Candies and Confections - exempt

Cookies and Other Baked Goods - exempt

Cheese Products - Exempt

Meat Products - Exempt

Nuts, popcorn and other snack food - exempt

Other edible items (please identify) - Exempt (See 2b)

Magazine subscriptions - Not exempt

Paper products (e.g., calendars, cards stationery, books, gift wrap) - Not exempt

Decorative tins, baskets, other containers - Not exempt

Decorative novelties (mugs, ornaments) - Not exempt

Sundry items (please specify item below) - Not exempt

Clothing and accessories - Not exempt

Jewelry - Not exempt

Plant and seeds - Not exempt

Other hard good items - Not exempt

2a.   Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

Not applicable

2b.  Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

Not applicable 

3.  If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions.

None

4.   If some or all-fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

None

5.   If some or all-fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product’s qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

Grocery type food items

6.   In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

The fundraising group (e.g. school, PTA, church)

7.   In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

Price paid by consumer to fundraising group

Last Updated - September 2005