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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Hotel occupancy tax for an employee of an "educational organization"

The commercial lodging establishment receipt must itemize the hotel occupancy or similar tax paid by state employee of an educational organization. Supporting documentation must include an explanation of why the reimbursement was required.

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.
Educational Organization
An association that is organized and operated exclusively for an educational purpose, but only if no part of the association’s net earnings benefit a private individual. Texas Tax Code Section 156.102(a) A state college or university meets this requirement only if the institution meets the definition of a Texas institution of higher education in the Texas Education Code. Texas Tax Code Section 156.102(b)(2)
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)
State Employee
An individual employed by a state agency, including a key official. Texas Government Code Section 660.002(20) The term includes prospective state employees and aircraft pilots.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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