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.
The status below applies to Baylor University employees making purchases for the University when the product or service is to be physically delivered to the University in the state below. When the product or service is to be delivered in the state of Texas, Texas law applies.
All information is current as of June 2006.
|
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, but 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 Texas exemption 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, but rate and exemption depends on final destination.
|
|
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 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 Assistant, Financial Services
Joanie_Pustejovsky@baylor.edu
