D.C. Mun. Regs. tit. 8, r. 8-B411
The University may engage in any trade or business, including sales to the public.
Income generated from any trade or business, regularly carried on by the University that is not substantially related to the University's educational activities may be taxable.
A University business enterprise may be operated as an auxiliary enterprise, subject to negotiated agreements with the University, if applicable, but shall in all cases be under the direct management, control, and supervision of the Chief Operating Officer of the University.
The University shall identify and report unrelated business income on its annual tax returns and remit any tax due, in compliance with federal, state, and local tax laws and regulations.
The Chief Operating Officer of the University shall ensure the University's compliance with sales tax regulations by collecting, accounting for, reporting and remitting the required sales tax in a timely manner, for all taxable sales and rentals.
D.C. Mun. Regs. tit. 8, r. 8-B411