For hotel tax exemptions, please call toll free (800) 252-1385. For all other tax exemption information, call toll free (800) 252-5555.
Submit a question to our tax professionals
Find a Comptroller field office near you.
Exempt Organizations
Texas exempts qualified organizations from sales, franchise, and hotel taxes. Organizations that might qualify include certain 501(c) organizations; homeowners associations; and educational, religious, and charitable groups.
Exempt Organization Search
Exempt Search and Verification
Retailers, including hotel and motel operators, can search our records and obtain online verification of an organization's exemption
from Texas franchise tax, sales and use tax, and hotel occupancy tax.
School Fundraisers
School Fundraisers and Texas Sales Tax (Publication 94-183) (PDF, 412KB) is now available just in time for back-to-school. Read about sales tax exemptions available to qualified Texas schools, PTAs, and more.
Application Forms Available Online
Complete the appropriate application for your organization type and send it to us with the required documentation. For more information, see our Guidelines to Texas Tax Exemptions, 96-1045.
AP-204 - Federal exemptions and all others
(PDF, 86k)
For organizations with a federal IRS exemption, and eligible organizations not covered by the other categories listed here. For more information, see
our Guidelines to Texas Tax Exemptions (96-1045).
AP-205 - Charitable Organization
(PDF, 86k)
A qualifying nonprofit charitable organization must primarily provide food, clothing, shelter, or medical care directly to those in need.
AP-206 - Homeowners Association
(PDF, 302k)
A qualifying homeowners association must be a nonprofit corporation organized primarily to operate residential property. The individual
owners must control at least 51 percent of the votes of the association.
AP-207 - Educational Organization
(PDF, 54k)
A qualifying nonprofit educational organization must be devoted solely to instruction with a regularly scheduled curriculum, faculty, and an enrolled
student body. An organization may be exempt as an educational organization if it provides instructional presentations.
AP-209 - Religious Organization
(PDF, 51k)
A qualifying nonprofit religious organization must primarily be an established congregation regularly meeting at a particular location for
worship services.
Hotel Tax Exemption Certificate (PDF, 52k)
Sales Tax Exemption Certificate (PDF, 76k)
Other Exempt Organization Searches
Local Option Property Tax Determination
Taxing jurisdictions can now identify the number of organizations that have been determined eligible to apply locally for property tax relief.
Franchise Tax Account Status
Results page will indicate if the corporation searched is exempt from franchise tax and in good standing.
Hotel Occupancy Tax Exemptions - Download tab-delimited
compressed file.
Instructions for using compressed files.