Costco General information

https://abra.dc.gov/page/full-service-grocery-stores

https://otr.cfo.dc.gov/release/district-columbia-tax-rates-changes-take-effect-monday-october-1

Tax free sale for resale, Sales and Use Taxes, and Resale Certificates The member agrees to pay Costco any sales, excise, use or ad valorem tax that is imposed on the sale price of the items purchased, which may be based on the pre-sale price. The member agrees that in the event they fail to pay Costco such tax, they will hold Costco harmless and indemnify Costco from any claim, loss, assessment or expense occasioned by such non-payment. If any merchandise is being purchased for resale, the member shall have a valid resale license number on file with Costco and shall notify the cashier prior to recording the sale on the cash register. Such declaration, and the products purchased thereunder, shall be recorded on a "Certificate for Resale." Sales tax will not be charged at the time of purchase only on those products the member states are specifically for resale; all other products subject to tax will be deemed taxable. In the event any product that was purchased for resale (tax free) is subsequently consumed or used in any manner other than for resale that creates or imposes a sales or use tax, member agrees to report and pay to the proper taxing authority any tax due, including penalties and interest. Resale of liquor is prohibited except where allowed by state law.