State Tax Exemption Forms Overview
This table is provided for information only. Check with a travel agency/coordinator for specific state and local requirements when booking hotel reservations. Only states that provided some form of tax exemption for federal employees on official business are listed below. Those states not listed either indicated no tax exemption or did not respond to our survey letter. For additional state tax source information, users may want to search the web for individual state revenue websites. Some tax exempt forms are provided below in PDF and Word format. Additional tax exempt forms can be found in the State Tax Exempt Forms Library.
Note: GSA encourages agencies to examine the potential benefits of a direct bill to the agency for lodging accommodations as direct billing may result in exemption from state and local taxes.
DISCLAIMER: This service is provided for convenience only to assist GSA customers.
|
State
|
Exempt if Individual Traveler Pays?
|
Certificate Number to be Used/Comments
|
| California |
Traveler will need to contact individual local taxing authority |
See State Tax Exempt Forms Library |
| District of Columbia |
Traveler will need to contact individual local taxing authority |
See State Tax Exempt Forms Library |
| Delaware |
Yes (Exemption form required) |
See State Tax Exempt Forms Library |
| Florida |
Yes |
See State Tax Exempt Forms Library |
| Kansas |
Yes |
Exemption Certificate (a nongovernment website) |
| Louisiana |
Yes (Exemption form required) |
See State Tax Exempt Forms Library |
| Massachusetts |
Yes |
No form needed; individual federal travelers and United States Military personnel are exempt whether the federal government/military employee pays directly for the room, or the employee pays for the room and is later reimbursed. More information >> |
| Michigan |
No |
Counties of Wayne, Oakland & Macomb have a Convention Facility Development Tax that is non-exempt. |
| Missouri |
Yes |
Official travel orders with Proof of Federal Employment
or Missouri Tax Exemption Letter from Approved Application Form 1746 Request |
| New Hampshire |
Yes |
No form needed; individual Federal travelers are exempt if payment is made with a Government-issued credit card and they provide a Government ID and Official Travel Orders. (Card must have the wording "United States Government" or "For Official U.S. Government Travel Only"). |
| New Mexico |
No (See Comments) |
State of New Mexico Gross Receipts Tax is not exempt; Lodgers Tax is administered by local (city) authorities and each locality would need to provide a ruling on exemption. |
| New York |
Yes |
NY State Exemption Certificate (ST-129) |
| North Dakota |
No |
Fargo and Grand Forks have their own local lodging tax and should be contacted for possible exemptions. |
| Oklahoma |
No |
Hotel occupancy tax may exist in some cities in OK. These local entities will provide exemption status. Oklahoma City Individual Exemption Form |
| Oregon |
Traveler will need to contact individual local taxing authority |
For Portland use the following: Transient Lodging Tax Certificate (a nongovernment website) |
| Pennsylvania |
Yes (See Comments) |
Satisfactory credential required. See State Tax Exempt Forms Library. |
| Tennessee |
Traveler will need to contact individual local taxing authority |
See State Tax Exempt Forms Library |
| Texas |
Traveler will need to contact individual local taxing authority |
Visit for a copy of the Texas Hotel Occupancy Tax Exemption Certificate, if applicable. |
| Virginia |
City of Alexandria ONLY |
See the State Tax Exempt Forms Library for a copy of the City of Alexandria Transient Lodging Tax Exemption Declaration |
| Washington |
No |
Some locations in the state charge a special hotel/motel tax which is not exempt. |
| West Virginia |
No |
West Virginia State Tax Exempt Form |
| Wisconsin |
Yes, special conditions exist |
Conditions for exemption: Hotel issues invoice/billing document in name of government agency and hotel receives a completed State of Wisconsin Form S-211 |
The shortcut to this page is www.gsa.gov/statetaxforms.
Last Reviewed 11/20/2008