Provide completed certicate 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 afliation with the exempt entity. Employees of exempt entities traveling on ofcial business can
pay in any manner. For non-employees to be exempt, the exempt entity must provide a completed certicate and pay the hotel with
its funds (e.g., exempt entity check, credit card or direct billing). This certicate does not need a number to be valid.
Texas Hotel Occupancy Tax Exemption Certicate
Guest certication: I declare that I am an occupant of this hotel on ofcial 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 certicate 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.
12-302
(Rev.2-17/19)
Name of exempt entity Exempt entity status (Religious, charitable, educational, governmental)
Address of exempt organization (Street and number)
City, State, ZIP code
Exemption claimed
Check the box for the exemption claimed. See Rule 3.161: Denitions, Exemptions, and Exemption Certicate.
Permanent Resident Exemption (30 consecutive days): An exemption certicate 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 rst 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.
Guest name (Type or print) Hotel name
Guest signature Date
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 Ofcials 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 ofcials or employees are not
exempt from state or local hotel tax, even when traveling on ofcial 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.
Do NOT send this form to the Comptroller of Public Accounts.
Hotels should keep all records, including completed exemption certicates, for four years.
University of Dallas
Not-for-profit higher education
1845 E Northgate Dr
Irving, TX 75062
Texas Hotel Occupancy Tax Exemptions
See Rule 3.161: Denitions, Exemptions, and Exemption Certicate for additional information.
Form 12-302 (Back)(Rev.2-17/19)
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 ofcial 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 specically
excludes hotel occupancy tax.
Federal government contractors are not exempt.
Texas State Government Ofcials and Employees (exempt from state and local hotel tax)
This exemption category includes only Texas state ofcials or employees who present a Hotel Tax Exemption Photo Identication
Card. State employees without a Hotel Tax Exemption Photo Identication 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 ofcial 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 nonprot 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 ofcial 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 nonprot 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 ofcial
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 ofcial 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 ofcial business. See website referenced below. These entities
include the following:
nonprot electric and telephone cooperatives,
housing authorities,
housing nance corporations,
public facility corporations,
health facilities development corporations,
cultural education facilities nance 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.