[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR301-11.27]

[Page 47-48]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-11_PER DIEM EXPENSES--Table of Contents
 
                         Subpart A_General Rules
 
Sec. 301-11.27  Are taxes included in the lodging portion of the Government 
per diem rate?

    No. Lodging taxes paid by you are reimbursable as a miscellaneous 
travel expense limited to the taxes on reimbursable lodging costs. For 
example, if your agency authorizes you a maximum lodging rate of $50 per 
night, and you elect to stay at a hotel that costs $100 per night, you 
can only claim the amount of taxes on $50, which is the maximum 
authorized lodging amount. This section is effective January 1, 1999, 
for CONUS locations and effective January 1, 2000, for non-foreign 
areas. For foreign areas, lodging taxes have not been removed from 
foreign per diem rates established by the Department of State. Separate 
claims for

[[Page 48]]

lodging taxes incurred in foreign areas are not allowed.

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998, as amended by FTR Amdt. 108, 
67 FR 57965, Sept. 13, 2002]