Form 12-302 at a glance
What it is: Form 12-302 (Rev.2-17/19) is the Texas Hotel Occupancy Tax Exemption Certiicate.
Who signs: Type or print the Guest name and the Hotel name, then add the Guest signature and the Date.
Provide the completed certiicate to the hotel to claim exemption from hotel tax. 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.
A filled-in Form 12-302 example: a school employee certifies the stay
How to fill out Form 12-302, box by box
Entity and address
Enter the Name of exempt entity and the Exempt entity status (Religious, charitable, educational, governmental).
Enter the Address of exempt organization (Street and number) and the City, State, ZIP code.
Guest signature and date
Guest certiication: "I declare that I am an occupant of this hotel on oficial business sanctioned by the exempt organization named on the form 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."
Type or print the Guest name and the Hotel name, then add the Guest signature and the Date.
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 is exempt from state and local hotel tax.
Federal government contractors are not exempt.
Texas State Government Oficials and Employees: an individual must present a Hotel Tax Exemption Photo ID Card. This limited category is exempt from state and local hotel tax. 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, Educational Entities and Religious Entities are exempt from state hotel tax, but not local hotel tax. Charitable Entities and Religious Entities: Comptroller-issued letter of exemption required.
Not all 501(c)(3) or nonproit organizations qualify under this category.
Out-of-state colleges and universities are not exempt.
Exempt by Other Federal or State Law is exempt from state and local hotel tax.
More rules for Form 12-302
For questions about exemptions, call 1-800-252-1385.
If your situation is different
You are a permanent resident of the hotel
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.
Common questions about Form 12-302
Where do I file it?
Hotels should keep all records, including completed exemption certiicates, for four years. Do NOT send this form to the Comptroller of Public Accounts.
Sources
[1] Form 12-302 (Rev.2-17/19), Texas Hotel Occupancy Tax Exemption Certificate, Texas Comptroller of Public Accounts (the Official source link on this page).