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	Expiration: January 28, 2001

Originating Office:	Financial Management Division, Travel and Relocation Services Branch, AFM-ARS

Distribution:	All REE Employees

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