University departments making sales subject to sales tax in DC, or other states where the University has nexus, are responsible for the collection, proper accounting, and reporting to the Tax Department by the 10th of the month following the transaction(s). Generally the sale of tangible personal property (TPP) or services are subject to sales tax. Typical transactions subject to sales tax include: parking, room rentals (for lodging purposes), copying, journals, books, athletic tickets and course packet sales. Please e-mail the Sales Tax Remittance Form by the 10th of each month to firstname.lastname@example.org.
Files should be submitted as an attachment via email to email@example.com.
Per the FY2019 Proposed Budget, the DC general sales tax is rising 0.25 percent to 6 percent effective October 1, 2018. Also the hotel tax rate will increase from 14.8% to 14.95% for all bookings made after October 1st.
Sales tax liabilities should be booked to the following spend categories:
- S0413 - Sales Tax Payable - DC (Ledger Account 20226)
- S0414 - Sales Tax Payable - MD (Ledger Account 20227)
- S0415 - Sales Tax Payable - NY (Ledger Account 20228)
- S0416 - Sales Tax Payable - PA (Ledger Account 20229)
- S0417 - Sales Tax Payable - TN (Ledger Account 20230)
- S0418 - Sales Tax Payable - VA (Ledger Account 20231)
- S0695 - Sales Tax Payable - WA (Ledger Account 20279)
Most sales subject to sales tax will be booked to spend category R0238 for Revenue Subject to DC Sales Tax. The following are some other common spend categories used for sales subject to sales tax:
- R0131- Other Service Auxiliary - Summer Room Revenue Subject to DC Sales Tax
- R0196 - Oth Src Rev - Other Rental Revenue Subject to DC Sales Tax
- R0238- Other Service Revenue- Subject to Sales Tax in DC
- R0239- Other Service Revenue- Subject to Sales Tax in MDR0240- Other Service Revenue- Subject to Sales Tax in PA
- R0241- Other Service Revenue- Subject to Sales Tax in VA
- R0198- Other Service Revenue- Subject to Sales Tax in Other States (must break out on remittance form)
Please note the following common spend categories for sales exempt from sales tax:
- R0122 - Sales Service Auxiliary - Publication Sales (GU Press & Law Center Journals)
- R0199 - Other Service Revenue - Tax Exempt Sales
- R0135 - Sales Service Auxiliary - Summer Room Revenue Tax Exempt Sales
- R0136 - Sales Service Auxiliary - Tax Exempt Sales
Please note that if Georgetown University has a presence in the state where the sale is being shipped, sales tax may have to be collected and remitted for the sale. Please contact the Tax Department for further information.