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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements – Exceptions
Board members

The supporting documentation for a board member's meal or lodging expense must include a complete lodging receipt, unless the traveler

If a lodging receipt is not required, then the supporting documentation must include the name and address of the commercial lodging establishment.

Board
A board, commission, committee, council, governing body or similar entity in the executive, legislative or judicial branch of state government that is composed of two or more members. Texas Government Code Section 660.002(2)
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.
Include
Used as a term of enlargement and not of limitation or exclusive enumeration. The use of the term does not create a presumption that components not expressed are excluded. Texas Government Code Section 311.005(13)
Lodging Expense
A charge imposed by a commercial lodging establishment as consideration for providing lodging. The term does not include money paid as a donation, gratuity or tip to the establishment. Texas Government Code Section 660.113(a)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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