Tex. Tax Code Section 156.104
Exemption Certificate

(a)

The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, a properly completed exemption certificate stating that the guest is qualified for an exemption under Section 156.102 (Exception--religious, Charitable, or Educational Organization) or 156.103 (Exception--state and Federal Government). An exemption certificate must be supported by the documentation required under rules adopted by the comptroller.

(b)

The comptroller shall produce and maintain a list of entities that have been provided a letter of exemption from the state hotel occupancy tax under Section 156.102 (Exception--religious, Charitable, or Educational Organization). The comptroller shall make the list available on the comptroller’s Internet website.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 30, eff. Oct. 1, 2003.

Source: Section 156.104 — Exemption Certificate, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­156.­htm#156.­104 (accessed Apr. 20, 2024).

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Accessed:
Apr. 20, 2024

§ 156.104’s source at texas​.gov