What taxes are employees exempt from paying when they are traveling on official business and are required to stay overnight in a hotel or motel?
Employees are exempt from paying the county or municipal excise tax (also known as Occupancy Tax) on lodging. However, employees are still required to pay the State sales tax associated with the lodging expense. Employees are only exempt from paying such taxes when they are traveling within the State of Georgia. All applicable taxes must be paid when traveling out-of-state.
