Texas Comptroller of Public Accounts STAR System
June 16, 2009
Thank you for your request for information concerning the hotel occupancy tax
exemption status of the Texas State Guard and the Texas Military Forces.
The Texas State Guard is a branch of the Texas Military Forces but not a branch
of the U.S. military. It is a state agency and, as such, not exempt from state
or local hotel occupancy tax.
The Texas Military Forces consists of the Texas Army National Guard, the Texas
Air National Guard and the Texas State Guard. The Texas Army National Guard and
the Texas Air National Guard, collectively referred to as the Texas National
Guard, serve a dual state-federal mission with each guardsman holding
membership in the National Guard of the United States and in the Texas National
But the Texas State Guard serves only a state mission. Members of the Texas
State Guard are volunteers who are paid by the state when called to duty by the
governor of Texas. They are considered state employees for hotel tax purposes.
Most state employees traveling on official business are not exempt from state
or local hotel occupancy tax. The Texas State Guard may request a refund of
hotel tax paid to the hotel or reimbursed to a state guardsman. See Tax Code
Sections 156.103(b) and (c), 156.154, 351.006(b) and (d) and 352.007(b) and
Members of the Texas National Guard traveling on official business are on
either federal service (paid by the U.S. military) or state duty (paid by the
state of Texas). When on federal service, Texas National Guardsmen traveling on
official business are exempt from state and local hotel tax as federal
employees. This includes training on weekends and other training exercises and
camps. Proof of exemption is a valid federal government identification card or
federal travel orders.
But when called to state duty by the governor, members of the Texas National
Guard are considered state employees. Texas National Guardsmen traveling on
official business when on state duty are not exempt from state or local hotel
tax. The Texas National Guard may request a refund of hotel tax paid to the
hotel or reimbursed to a national guardsman.
Please find enclosed a summary entitled Hotel Occupancy Tax and the Texas
Military Forces. If you have questions or wish to discuss this further, please
contact me as described below.
Links to hotel tax laws are under “External Links” on the right side of our
“Hotel Occupancy Tax” Web page at
http://window.state.tx.us/taxinfo/hotel/index.html. The Internet address for
the Texas Military Forces Web site is http://www.agd.state.tx.us/.
This opinion is based on the facts presented. Other facts, though similar, may
result in different answers.
Sign up for e-mail updates on the Comptroller topics of your choice at
Our goal is to provide you with prompt, professional service. Please take a
moment to complete our online survey at:
If you have further questions or need more information, please contact me.
Donald S. Dillard
Oil & Gas, Fuels & Miscellaneous Taxes
Tax Policy Division
Texas Comptroller of Public Accounts
ACCESSION NUMBER: 200906473L
DOCUMENT TYPE: L
TAX TYPE: HOTEL