Reading Room Document
Obligation of the Office of the Vice President to Pay State or City Accommodations Taxes
The Office of the Vice Presidency is immune from state taxation by virtue of the Supremacy Clause of the Constitution, and is thus not required to pay a state or city accommodations tax on hotel bills for which it is billed directly. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/22811/download.
The OLC's Opinions
Opinions published by the OLC, including those released in response to our FOIA lawsuit