Blank Texas 12 302 PDF Form

12-302

(Rev.2-17/19)

Texas Hotel Occupancy Tax Exemption Certiicate

Provide completed certiicate to hotel to claim exemption from hotel tax. Hotel operators should request a photo ID, business card or other document to verify a guest’s afiliation with the exempt entity. Employees of exempt entities traveling on oficial business can pay in any manner. For non-employees to be exempt, the exempt entity must provide a completed certiicate and pay the hotel with its funds (e.g., exempt entity check, credit card or direct billing). This certiicate does not need a number to be valid.

Address of exempt organization (Street and number)

City, State, ZIP code

Guest certiication: I declare that I am an occupant of this hotel on oficial business sanctioned by the exempt organization named above and that all information shown on this document is true and correct. I further understand that it is a criminal offense to issue an exemption certiicate to a hotel that I know will be used in a manner that does not qualify for the exemptions found in the hotel occupancy tax and other laws. The offense may range from a Class C misdemeanor to a felony of the second degree.

Exemption claimed

Check the box for the exemption claimed. See Rule 3.161: Deinitions, Exemptions, and Exemption Certiicate.

United States Federal Agencies or Foreign Diplomats. Details of this exemption category are on back of form. This category is exempt from state and local hotel tax.

Texas State Government Oficials and Employees. (An individual must present a Hotel Tax Exemption Photo ID Card). Details of this exemption category are on back of form. This limited category is exempt from state and local hotel tax. Note: State agencies and city, county or other local government entities and oficials or employees are not exempt from state or local hotel tax, even when traveling on oficial business.

Charitable Entities. (Comptroller-issued letter of exemption required.) Details of this exemption category are on back of form. This category is exempt from state hotel tax, but not local hotel tax.

Educational Entities. Details of this exemption category are on back of form. This category is exempt from state hotel tax, but not local hotel tax.

Religious Entities. (Comptroller-issued letter of exemption required.) Details of this exemption category are on back of form. This category is exempt from state hotel tax, but not local hotel tax.

Exempt by Other Federal or State Law. Details of this exemption category are on back of form. This category is exempt from state and local hotel tax.

Permanent Resident Exemption (30 consecutive days): An exemption certiicate is not required for the permanent resident exemption. A permanent resident is exempt the day the guest has given written notice or reserves a room for at least 30 consecutive days and the guest stays for 30 consecutive days, beginning on the reservation date. Otherwise, a permanent resident is exempt on the 31st consecutive day of the stay and is not entitled to a tax refund on the irst 30 days. Any interruption in the resident’s right to occupy a room voids the exemption. A permanent resident is exempt from state and local hotel tax.

Hotels should keep all records, including completed exemption certiicates, for four years.

Do NOT send this form to the Comptroller of Public Accounts.

Form 12-302 (Back)(Rev.2-17/19)

Texas Hotel Occupancy Tax Exemptions

See Rule 3.161: Deinitions, Exemptions, and Exemption Certiicate for additional information.

United States Federal Agencies or Foreign Diplomats (exempt from state and local hotel tax)

This exemption category includes the following:

•the United States federal government, its agencies and departments, including branches of the military, federal credit unions, and their employees traveling on oficial business;

•rooms paid by vouchers issued by the American Red Cross and the Federal Emergency Management Agency; and

•foreign diplomats who present a Tax Exemption Card issued by the U.S. Department of State, unless the card speciically excludes hotel occupancy tax.

Federal government contractors are not exempt.

Texas State Government Oficials and Employees (exempt from state and local hotel tax)

This exemption category includes only Texas state oficials or employees who present a Hotel Tax Exemption Photo Identiication Card. State employees without a Hotel Tax Exemption Photo Identiication Card and Texas state agencies are not exempt. (The state employee must pay hotel tax, but their state agency can apply for a refund.)

Charitable Entities (exempt from state hotel tax, but not local hotel tax)

This exemption category includes entities that have been issued a letter of tax exemption as a charitable organization and their employees traveling on oficial business. See website referenced below.

A charitable entity devotes all or substantially all of its activities to the alleviation of poverty, disease, pain and suffering by providing food, clothing, medicine, medical treatment, shelter or psychological counseling directly to indigent or similarly deserving members of society.

Not all 501(c)(3) or nonproit organizations qualify under this category.

Educational Entities (exempt from state hotel tax, but not local hotel tax)

This exemption category includes in-state and out-of-state school districts, private or public elementary, middle and high schools, Texas Regional Education Service Centers and Texas institutions of higher education (see Texas Education Code Section 61.003) and their employees traveling on oficial business.

A letter of tax exemption from the Comptroller of Public Accounts as an educational organization is not required, but an educational organization might have one.

Out-of-state colleges and universities are not exempt.

Religious Organizations (exempt from state hotel tax, but not local hotel tax)

This exemption category includes nonproit churches and their guiding or governing bodies that have been issued a letter of tax exemption from the Comptroller of Public Accounts as a religious organization and their employees traveling on oficial business. See website referenced below.

Exempt by Other Federal or State Law (exempt from state and local hotel tax)

This exemption category includes the following:

•entities exempted by other federal law, such as federal land banks and federal land credit associations and their employees traveling on oficial business; and

•Texas entities exempted by other state law that have been issued a letter of tax exemption from the Comptroller of Public Accounts and their employees traveling on oficial business. See website referenced below. These entities include the following:

•nonproit electric and telephone cooperatives,

•housing authorities,

•housing inance corporations,

•public facility corporations,

•health facilities development corporations,

•cultural education facilities inance corporations, and

•major sporting event local organizing committees.

For Exemption Information

A list of charitable, educational, religious and other organizations that have been issued a letter of exemption is online at www.comptroller.texas.gov/taxes/exempt/search.php. Other information about Texas tax exemptions, including applications, is online at www.comptroller.texas.gov/taxes/exempt/index.php. For questions about exemptions, call 1-800-252-1385.