Baylor University
Tax & Compliance Accounting
Financial Services

Other States Hotel Tax

Many states, including Texas, have both a state sales tax rate and city and/or country sales tax rates. Some states also have a separate hotel tax rate. It is possible for Baylor University to be exempt from one or more of these rates but not all for the same state; for example, Baylor may be exempt from the state rate but not from the local rates. Please contact Darren Bell for information on county/local taxes if needed.

All forms other than the Texas form should be completed by the Tax Office as certain exemption numbers are confidentially maintained. Please contact Joanie Pustejovsky.

All information is current as of January 2014, but revisions are made as state laws change.

STATE

HOTEL TAX

Alabama

Hotel tax exists at state and local levels; Baylor is not exempt.

Alaska

Municipalities are able to apply a "bed tax"; exemption depends on final destination.

Arizona

The transient tax is considered part of the state's sales tax; Baylor is not exempt.

Arkansas

Hotel tax exists; Baylor is not exempt.

California

Cities and counties are able to place a sales tax on hotel stays; exemption depends on final destination.

Colorado

State sales tax applies to the rental of rooms; Baylor is exempt, but must provide a copy of its Texas exemption certificate.

Connecticut

State sales tax applies to lodging; Baylor is exempt if the payment is made directly by Baylor, but employee must submit a certificate to the State at least three weeks in advance.

Delaware

The State applies an excise tax to the rental of rooms. Baylor is not exempt.

Florida

Hotel tax exists, but Baylor is exempt; must give vendor a copy of the exemption certificate.

Georgia

Hotel tax exists; Baylor is not exempt.

Hawaii

Transient accommodation tax exists; Baylor has no exemption.

Idaho

Hotel tax exists; Baylor is exempt but form must be completed.

Illinois

Hotel tax exists; Baylor is not exempt.

Indiana

State tax is applied to the rental of rooms; Baylor's exemption would apply.

Iowa

Hotel excise tax exists; Baylor is not exempt.

Kansas

Hotel tax exists; Baylor is not exempt.

Kentucky

The State sales tax applies, as well as a separate transient tax. Baylor is exempt, but must show copy of Kentucky exemption certificate. Please contact the Tax Office for this certificate.

Louisiana

State sales tax applies to the rental of rooms; Baylor is not exempt.

Maine

State sales tax applies to rental of rooms; Baylor is exempt, but must provide exemption certificate to vendor.

Maryland

Sales tax applied to the rental of rooms, Baylor is not exempt.

Massachusetts

Occupation tax exists on the rental of rooms; Baylor is not exempt.

Michigan

Local municipalities are allowed to apply a lodgings tax; exemption depends on the final destination.

Minnesota

Hotel tax exists; Baylor is not exempt.

Mississippi

State sales tax is applied to the renting of rooms; Baylor is in the process of filing for an exemption.

Missouri

Transient guest tax exists; Baylor is exempt but must provide state certificate.

Montana

Hotel tax exists; Baylor is not exempt.

Nebraska

Both State sales tax and a lodgings tax exist; Baylor is in the process of filing for exemption.

Nevada

Transient lodging tax exists; Baylor is not exempt.

New Hampshire

Meals and rooms tax exists; Baylor is not exempt.

New Jersey

Both State sales tax and a hotel tax are applied; Baylor is in the process of filing for exemption.

New Mexico

Hotel tax exists; Baylor is not exempt.

New York

Hotel tax exists; Baylor is exempt but must provide a completed certificate.

North Carolina

Hotel tax exists; Baylor is not exempt.

North Dakota

Lodging tax exists; Baylor has no exemption.

Ohio

Hotel tax exists; Baylor is exempt but must complete an exemption certificate for the vendor.

Oklahoma

Hotel tax exists; Baylor is not exempt.

Oregon

Transient lodgings tax exists; Baylor is not exempt.

Pennsylvania

Hotel occupancy tax exists; Baylor is not exempt.

Rhode Island

Hotel tax exists; Baylor is not exempt.

South Carolina

Hotel tax exists; Baylor is not exempt.

South Dakota

State sales tax is applied to the rental of rooms; Baylor is not exempt.

Tennessee

Hotel tax exists; Baylor must provide a copy of its IRS Exemption Letter.

Utah

State sales tax is applied to the rental of rooms; Baylor is not currently registered with the State, and is therefore not exempt.

Vermont

Rooms tax exists; Baylor is not exempt.

Virginia

Transient accomodations tax exists; Baylor is not exempt.

Washington

Lodgings tax exists; Baylor is not exempt.

Washington D.C.

Transient lodgings tax exists; Baylor is not exempt.

West Virginia

State sales tax applies to rentals of rooms; Baylor is not exempt.

Wisconsin

Lodgings tax exists; Baylor is in the process of filing for exemption.

Wyoming

State sales tax is applied to the rental of rooms; Baylor is exempt but must show IRS exemption letter.

For questions and clarification, contact: Joanie Pustejovsky, Tax and Compliance Accounting Analyst, at Joanie_Pustejovsky@baylor.edu