Kansas Hotel Tax Exemption

Required Action: Kansas Hotel Tax Exemptions – Read Before You Travel

KU and KUCR are exempt from Kansas state and local sales tax on lodging only when the purchase is made directly by the government entity and proper exemption documentation is provided at the time of purchase. This exemption applies only to hotels located in Kansas.

When lodging is paid directly using a state‑issued Purchase Card or Travel Card, or when a state check or state electronic payment is made directly to a Kansas hotel, BOTH of the following exemption certificates must be provided to the hotel:

• Kansas Hotel Sales Tax Exemption Certificate 
• State of Kansas Sales and Use Tax Entity Exemption Certificate

Both certificates must be provided EACH TIME you stay at a Kansas hotel, even if you have stayed at the same hotel previously. Hotels are required to keep these certificates on file for audit purposes so they can associate the exemption with the room charges.

These exemption certificates are not applicable to hotels located outside of Kansas.

If lodging is paid with personal funds and later reimbursed by KU or KUCR, the hotel is required to charge all applicable sales tax. In this situation, exemption certificates must NOT be provided to the hotel.

Pease note that any applicable city or county Transient Guest Tax must still be charged, even when Kansas sales tax is exempt.

This guidance is consistent with Kansas Department of Revenue Publication KS‑1540, Business Taxes for Hotels, Motels, and Restaurants.

The Kansas Hotel Sales Tax Exemption Certificate and the State of Kansas Sales and Use Tax Entity Exemption Certificate have been combined into a single document, which can be downloaded here:  Kansas Hotel Sales Tax Exemption Certificate

Thank you for your attention to this important compliance requirement.