Lodging & taxes associated with

Reimbursement must include original, itemized receipt. Luxury accommodations should be avoided.

State employees should not be charged county or municipal excise tax on lodging when staying within the state. Employees are required to submit a copy of the hotel/motel excise tax exemption form when they register at a hotel/motel. This form is located online at:

http://www.busfin.uga.edu/forms/excise_exempt.pdf.

The exemption does not apply to employees staying at an out-of-state motel. Employees are required to pay any state/local sales and use taxes.

If lodging is direct billed to UGA, the hotel/motel should not collect any taxes associated with the lodging expense.