Hotel Occupancy Tax Exemption Certificate - Texas - Form 12-302

Sep 19, 2026

Texas Hotel Occupancy Tax Exemption Certificate (Form 12-302)用于酒店/旅馆场景下的州酒店过夜税减免申请与核验。文件说明仅供商业用途，要求宾客出示减免宣称依据；酒店经营者可核验身份。证书列出适用的减免类别（美国/德州政府、宗教/慈善/教育、以及其他依法豁免），并要求受豁免组织信息、宾客官方公务入住声明及相关日期。酒店可在核验前要求先行纳税并在确认后申请退款或抵扣，同时提供联络与在线查询资源。

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TEXAS HOTEL OCCUPANCY TAX EXEMPTION CERTIFICATE

Exemption claimed categories

Organization and guest certification

Hotel/motel use information (optional)

Rights to review and contact information

12-302 (Rev.4-07/17) TEXAS HOTEL OCCUPANCY TAX EXEMPTION CERTIFICATE NOTE: This certificate is for business only, not to be used for private purposes, under penalty of law. The hotel operator may request a government 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 government 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
Univeristy of Texas at Austin | Organization exempt status (Religious, charitable, educational, governmental)
Governmental/Educational | | --- | --- | | Address of exempt organization (Street and number, city, state, ZIP code)
2200 East 6th Street, Austin, TX 78702 | | 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) Autumn Leal | | Date | | --- | --- | FOR HOTEL/MOTEL USE ONLY (OPTIONAL) | 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 [http://window.state.tx.us/taxinfo/exempt/exempt_search.html](http://window.state.tx.us/taxinfo/exempt/exempt_search.html. Other)[. Other](http://window.state.tx.us/taxinfo/exempt/exempt_search.html. Other) information about Texas tax exemptions, including applications, is online at [http://window.state.tx.us/taxinfo/exempt/index.html](http://window.state.tx.us/taxinfo/exempt/index.html). You can also send an e-mail to exempt.orgs@cp[a.state.tx.us](a.state.tx.us) or call (800) 252-13

FAQs

Who is the certificate intended for and what is it used for?

It is for business purposes only and is furnished to the hotel or motel. It is not for private purposes and the operator may request identification to verify the claimed exemption.

What exemption categories are listed on the certificate?

The certificate covers U.S. or Texas governmental official exemptions, religious/charitable/educational organization or employee exemptions, and an “Other” category for organizations exempt by law.

What must the guest certify on the document?

The guest declares they are an occupant of the hotel/motel on official business sanctioned by the exempt organization named on the certificate, and that the provided information is true and correct.

What happens if the exemption cannot be verified immediately?

You may need to pay the tax until verification is obtained from the Comptroller’s office. The guest can apply to the hotel for a refund or credit.

Sep 19, 2026

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