Form 12-302 - Texas Hotel Occupancy Tax Exemption Certificate

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NOTE: This certificate is for business only, not to be used for private purposes, under penalty of law. The hotel operator may request a govern-
ment ID, business card or other identification to verify exemption claimed. Certificate should be furnished to the hotel or motel.
DO NOT send the completed certificate to the Comptroller of Public Accounts. The certificate does not require a number to be valid. Refer to Hotel Rule
3.161 for exemptions.
Check exemption claimed:
United States government or Texas government official exempt from state, city, and county taxes. Includes US govern-
ment agencies and its employees traveling on official business, Texas state officials or employees who present a Hotel Tax
Exemption Photo Identification Card, and diplomatic personnel of a foreign government who present a Tax Exemption Card
issued by the US Department of State.
Religious, charitable, or educational organization or employee exempt from state tax only. Educational organizations
include school districts, private or public elementary and secondary schools, and Texas institutions of higher education as
defined in Section 61.003, Texas Education Code. Beginning October 1, 2003, non-Texas institutions of higher education (public
and private universities, junior colleges, community colleges) must pay the state hotel occupancy tax. Religious and charitable
organizations must hold a letter of exemption issued by the Comptroller of Public Accounts to claim the exemption.
Other. Organization exempt by law other than Chapter 156, Tax Code. Specify reason for exempt status below. Supporting
Documentation Required.
Name of exempt organization
Organization exempt status (Religious, charitable, educational, governmental)
Address of exempt organization (Street and number, city, state, ZIP code)
GUEST CERTIFICATION: I declare that I am an occupant of this hotel/motel on official business sanctioned by the exempt organization named above
and that all information shown on this document is true and correct.
Guest name (Please print)
Name of hotel/motel
Address of hotel/motel (Street and number, city, state, ZIP code)
Room rate
Local tax
Exempt state tax
Amount paid by guest
Method of payment
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you.
To review or correct your state tax-related information, contact the Texas State Comptroller's office.
Hotels may require verification before accepting a hotel occupancy tax exemption certificate. An organization may qualify for
hotel occupancy tax exemption even when it does not have a Comptroller's letter of hotel tax exemption or cannot be found
on the Comptroller's list of exempt organizations. Some examples include churches, public schools and community colleges.
You may need to pay the tax until verification of hotel tax exemption can be obtained from the Comptroller's office. You can
apply to the hotel for a refund or credit.
A list of charitable, educational, religious and other organizations that are exempt from state and/or local hotel tax is online
at Other information about Texas tax exemptions, including
applications, is online at
You can also send an e-mail to or call (800) 252-1385.


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