Applicability of Georgetown University's District of Columbia Sales and Use Tax Exemption Certificate

Georgetown is a semipublic institution that has been granted an exemption from the District of Columbia from the sales and use tax for purchases of tangible personal property provided the property is for use or consumption in operating the institution for the purchase for which it was organized or for honoring the institution or its members (Sec. 47-2005(3), D.C. Code).

Those purchases for which Georgetown is not entitled to purchase tax exempt include purchases:

1. not paid for by Georgetown
2. not for use or consumption in the operation of the University
3. that are to be given to Georgetown's members or employees in lieu of salaries, wages or compensation;
4. used for carrying on an "unrelated trade or business" as defined in the Internal Revenue Code; or
5. made by the organization for the personal use of officials, members, or employees, except as provided by law. (Reg. Sec. 418.2)

When an individual makes a purchase from one of GU's preferred suppliers DC sales tax is automatically excluded.  When making purchases from other vendors the individual should provide the vendor with a copy of the University's DC sales and use tax exemption certificate.