NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.
Select 12-302, Texas Hotel Occupancy Tax Exemption Certification
01-339, Texas Sales and Use Tax Resale Certificate / Exemption Certification
Motor Vehicle Rental Tax Verification Certificate

Who do I contact if I have questions?
Texas Comptroller of Public Accounts
(800) 252-5555

*Updated 02/03/2022