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
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.
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.
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.