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  • Tax Form 12302

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The hotel operator may request a government ID, business card or other identification to verify exemption claimed. Certificate should be furnished to the hotel or motel. DO NOT send the completed certificate to the Comptroller of Public Accounts. The certificate does not require a number to be valid. Refer to Hotel Rule 3.161 for exemptions. Check exemption claimed: United States government or Texas government official exempt from state, city, and county taxes. Includes US government agencies.

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How to fill out the Tax Form 12302 online

Completing the Tax Form 12302 online is a straightforward process designed for users to claim hotel occupancy tax exemptions. This guide will walk you through each section of the form, ensuring clear instructions to facilitate accurate completion.

Follow the steps to complete your Tax Form 12302 online.

  1. Press the ‘Get Form’ button to access the form and open it in your browser.
  2. Select the exemption claimed by checking the appropriate box. You can choose from the categories provided, such as government officials or religious organizations.
  3. Fill in the name of the exempt organization in the designated field. For example, if you are representing a university, input the full name, such as 'The University of Texas Pan American.'
  4. Specify the exempt status by selecting the correct option from the choices listed (e.g., religious, charitable, educational, governmental).
  5. Provide the complete address of the exempt organization, including street number, city, state, and ZIP code.
  6. In the guest certification section, print your name clearly and enter the date indicating when you are completing the form.
  7. The hotel or motel may require additional information. If applicable, fill in the name and address of the hotel/motel, room rate, local tax, exempt state tax, amount paid by you as a guest, and the method of payment.
  8. Once all sections are filled out, review your entries for accuracy. Make necessary corrections before proceeding.
  9. After confirming that all information is correct, save your changes, and you can choose to download, print, or share the completed form as needed.

Begin filling out your Tax Form 12302 online today to ensure you receive your applicable exemptions.

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In addition to local hotel occupancy taxes, all lodging properties operating in Texas are subject to a six percent state hotel occupancy tax. 7 Governed under Chapter 156 of the Texas Tax Code, the state hotel occupancy tax is administered by the Texas Comptroller.

Property owners are responsible for contacting the State of Texas Comptroller's Office in order to register and obtain a taxpayer ID number to pay the State's hotel occupancy taxes. Please visit http://.window.state.tx.us/taxinfo/hotel/index.html or call 1-800-252-1385 for more information.

Accommodations paid for with IBA cards are only exempt from state taxes in the following states: Delaware, Florida, Kansas, Louisiana, Massachusetts, New York, Oregon, Pennsylvania, Texas, and Wisconsin.

Rates. The state hotel occupancy tax rate is 6 percent (. 06) of the cost of a room. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects.

Texas law imposes a margin tax on each company conducting business in Texas, including the Hotel Owner. To recover the cost of the margin tax, guest room rates are subject to a "state Cost-Recovery Fee" (currently 0.525% of the room rate, plus applicable state and local taxes).

Nonprofit Religious, Charitable or Educational Organizations Employees and representatives of nonprofit religious, charitable, or educational organizations are exempt from the state hotel tax when traveling on official business of the organization.

To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Department's E-Government (E-Gov) system. Applications are generally processed within five business days.

The state hotel occupancy tax rate is 6 percent (. 06) of the cost of a room. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects.

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