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 |