U.S. Department
of Justice
Obligation of the Office of the Vice President to Pay State or City Accommodations Taxes
Date of Issuance:
Headnotes
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.
Updated July 9, 2014