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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Meal expenses incurred within a designated headquarters

For meal expenses incurred within a designated headquarters, the supporting documentation must include a determination by the sponsor of the training, seminar or conference that the meal was mandatory and connected with the training, seminar or conference.

Designated Headquarters
The area within the boundaries of the city in which a state employee's place of employment is located. If an employee's place of employment is located within an unincorporated area, then the area within a five-mile radius of the place of employment is the employee's designated headquarters. If an incorporated municipality or an unincorporated area is completely surrounded by the incorporated municipality in which an employee's place of employment is located, then the employee's designated headquarters includes the surrounded municipality or area. Texas Government Code Section 660.002(7)
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)
Meal Expense
The cost of a meal plus any tax that is based on the meal's cost. The term does not include a tip, a gratuity or a mandatory service charge paid or imposed in conjunction with a meal.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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