Effective July 1, 1987, employees traveling on official business should not be charged county or municipal excise tax on lodging. O.C.G.A. §48-13-51(a)(1) provides that this exemption may be claimed by "Georgia state or local government officials or employees when traveling on official business."

State employees, however, may not claim the exemption from sales and use taxes provided by O.C.G.A. §48-8-3(1), unless payment is made by a check drawn upon State funds.

The State of Georgia Local Hotel/Motel Excise Tax Exemption Form, DOT 1076, containing the above reference to O.C.G.A. §48-13-51(a)(1), certifying the employee's exemption, is available from the General Office stockroom or may be printed from TOPPS. It is recommended that employees specifically mention this rate modification when making telephone reservations and/or present Form HMTAX1 when making lodging arrangements on site.

Document History:

• added to Manual of Guidance: 04/18/94
• added to TOPPS: 01/19/96
• reviewed: 03/19/04
• reviewed: 09/14/05
• reviewed: 01/14/08

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