Travel - Lodging & Taxes

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

State employees should not be charged county or municipal 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.

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.

Per the Transportation Funding Act of 2015, effective July 1, 2015, hotels in the state of Georgia will charge a $5.00 per room per night hotel tax to travelers. This tax is not exempted for State employees.

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