Hotel Occupancy Taxes
Exception for Certain State Officers or Employees

A state officer or employee for whom a special provision or exception to the general rate of travel expense reimbursement under the General Appropriations Act applies is not required to pay a state, county or municipal hotel occupancy tax collected by a commercial lodging establishment in Texas, per Texas Tax Code, Section 156.103(d). The officer or employee must be provided with photo identification provided by his or her agency verifying the person's identity and exempt status.