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 information is current as of June 2006.
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STATE
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HOTEL TAX
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Alabama
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Hotel tax exists at state and local levels; Baylor is not exempt.
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Alaska
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Municipalities are able to apply a "bed tax"; exemption depends on final destination.
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Arizona
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The transient tax is considered part of the state's sales tax; Baylor is not exempt.
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Arkansas
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Hotel tax exists; Baylor is not exempt.
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California
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Cities and counties are able to place a sales tax on hotel stays; exemption depends on final destination.
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Colorado
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State sales tax applies to the rental of rooms; Baylor is exempt, but must provide a copy of its Texas exemption certificate.
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Connecticut
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State sales tax applies to lodging; Baylor is exempt, but must submit a certificate to the State at least three weeks in advance.
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Delaware
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The State applies an excise tax to the rental of rooms. Baylor is not exempt.
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Florida
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Hotel tax exists, but Baylor is exempt; must give vendor a copy of the exemption certificate.
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Georgia
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Hotel tax exists; Baylor is not exempt.
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Hawaii
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Transient accommodation tax exists; Baylor has no exemption.
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Idaho
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Hotel tax exists; Baylor is exempt but form must be completed.
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Illinois
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Hotel tax exists; Baylor is not exempt.
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Indiana
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State tax is applied to the rental of rooms; Baylor's exemption would apply.
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Iowa
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Hotel excise tax exists; Baylor is not exempt.
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Kansas
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Hotel tax exists; Baylor is not exempt.
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Kentucky
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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.
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Louisiana
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State sales tax applies to the rental of rooms; Baylor is not exempt.
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Maine
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State sales tax applies to rental of rooms; Baylor is exempt, but must provide exemption certificate to vendor.
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Maryland
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Sales tax applied to the rental of rooms, Baylor is not exempt.
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Massachusetts
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Occupation tax exists on the rental of rooms; Baylor is not exempt.
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Michigan
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Local municipalities are allowed to apply a lodgings tax; exemption depends on the final destination.
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Minnesota
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Hotel tax exists; Baylor is not exempt.
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Mississippi
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State sales tax is applied to the renting of rooms; Baylor is in the process of filing for an exemption.
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Missouri
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Transient guest tax exists; Baylor is exempt but must provide state certificate.
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Montana
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Hotel tax exists; Baylor is not exempt.
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Nebraska
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Both State sales tax and a lodgings tax exist; Baylor is in the process of filing for exemption.
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Nevada
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Transient lodging tax exists; Baylor is not exempt.
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New Hampshire
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Meals and rooms tax exists; Baylor is not exempt.
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New Jersey
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Both State sales tax and a hotel tax are applied; Baylor is in the process of filing for exemption.
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New Mexico
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Hotel tax exists; Baylor is not exempt.
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New York
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Hotel tax exists; Baylor is exempt but must provide a completed certificate.
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North Carolina
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Hotel tax exists; Baylor is not exempt.
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North Dakota
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Lodging tax exists; Baylor has no exemption.
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Ohio
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Hotel tax exists; Baylor is exempt but must complete an exemption certificate for the vendor.
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Oklahoma
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Hotel tax exists; Baylor is not exempt.
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Oregon
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Transient lodgings tax exists; Baylor is not exempt.
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Pennsylvania
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Hotel occupancy tax exists; Baylor is not exempt.
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Rhode Island
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Hotel tax exists; Baylor is not exempt.
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South Carolina
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Hotel tax exists; Baylor is not exempt.
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South Dakota
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State sales tax is applied to the rental of rooms; Baylor is not exempt.
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Tennessee
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Hotel tax exists; Baylor must provide a copy of its IRS Exemption Letter.
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Utah
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State sales tax is applied to the rental of rooms; Baylor is exempt. Please contact the Tax office for an exemption certificate.
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Vermont
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Rooms tax exists; Baylor is not exempt.
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Virginia
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Transient accomodations tax exists; Baylor is not exempt.
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Washington
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Lodgings tax exists; Baylor is not exempt.
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Washington D.C.
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Transient lodgings tax exists; Baylor is not exempt.
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West Virginia
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State sales tax applies to rentals of rooms; Baylor is not exempt.
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Wisconsin
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Lodgings tax exists; Baylor is in the process of filing for exemption.
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Wyoming
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State sales tax is applied to the rental of rooms; Baylor is exempt but must show IRS exemption letter.
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For questions and clarification, contact: Joanie Pustejovsky, Tax and Compliance Accounting Assistant, at Joanie_Pustejovsky@baylor.edu
