State Tax Exemption Forms Overview

State Tax Rates & Exemption Info 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.