Policy
Travel 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.

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
Louisiana Yes (Exemption form required) See State Tax Exempt Forms Library
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.  See State Tax Exempt Forms Library.
Oregon Traveler will need to contact individual local taxing authority For Portland use the following: Transient Lodging Tax Certificate
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 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 gov't agency and hotel receives a completed State of Wisconsin Form S-211
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Last Modified 10/27/2004