FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Direct payments

A direct payment to a commercial transportation company, a commercial lodging establishment, a credit card issuer or a travel agency may cover the expenses incurred by one or more individuals. This section describes documentation requirements for direct payments.

Commercial Lodging Establishment
(1) a motel, hotel, inn, apartment, house or similar establishment that provides lodging to the public for pay; or (2) a person or establishment that provides lodging for pay that the Comptroller determines to have a sufficient number of the characteristics of a commercial lodging establishment for the purposes of the Travel Regulations Act. Texas Government Code Section 660.002(5) The term includes lodging provided by: (1) a governmental entity on property controlled by that entity; or (2) a religious organization on property controlled by that organization; or (3) a private educational institution on property controlled by that institution.
Commercial Transportation Company
A company or individual that transports people or goods at a cost. Texas Government Code Section 660.002(6)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy