United States Department of Agriculture
Research, Education and Economics
ARS * CSREES * ERS * NASS
Bulletin
| Title: | Reimbursement for Taxes on Lodging Obtained in OCONUS (non-foreign) Locations. |
| Number: | 00-302 |
| Date: | January 28, 2000 |
| Originating Office: | Financial Management Division, Travel and Relocation Services Branch, AFM-ARS |
| Distribution: | All REE Employees |
| Expires: | January 28, 2001 |
| This bulletin announces a change in how we claim taxes assessed on non-Foreign lodging accommodations. |
.
Effective for travel performed on or after January 1, 2000, all taxes on lodging
obtained in non-Foreign (OCONUS) areas (Alaska, Hawaii, Puerto Rico and the Northern
Mariana Islands, etc.) will be claimed as a miscellaneous expense. Per diem rates for
non-Foreign (OCONUS) areas will no longer include an amount for lodging taxes.
Only the actual room charge will be included as a “lodging” (for per diem or
actual subsistence) expense and taxes incurred will be included as a miscellaneous
expense. This change will require an additional estimated amount be entered in the
“Other” block on the AD-202, Travel Authorization and the taxes subsequently
claimed on the AD-616, Travel Voucher as a miscellaneous expense.
In REE Bulletin 98-314, 1999 Per Diem Rates and Taxes on Lodging Accommodations, we
announced this same change for Domestic (CONUS) travel which was effective for travel on
or after January 1, 1999. Therefore, only foreign per diem rates continue to include
taxes as part of the lodging expense.
/s/
S. M. HELMRICH
Director
Financial Management Division