(a) The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, a properly completed exemption certificate stating that the guest is qualified for an exemption under § 156.102 or 156.103. An exemption certificate must be supported by the documentation required under rules adopted by the comptroller.
(b) The comptroller shall produce and maintain a list of entities that have been provided a letter of exemption from the state hotel occupancy tax under § 156.102. The comptroller shall make the list available on the comptroller’s Internet website.