44-08-04.5. Prepayment and direct billing of lodging expenses of state officers and
207 words·~1 min read·
/nd/title-44/chapter-44-08-miscellaneous-provisions/44-08-04-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
employees.
1. The office of management and budget shall seek to obtain sales tax exemptions for
state employee travel lodging expense from all other states and the District of
Columbia. If available from other states, the office of management and budget shall file
exemption records, documents, or numbers for use by state agencies. Whenever any
state agency, board, bureau, or institution makes out-of-state travel plans involving a
lodging expense, the agency may contact the office of management and budget to
determine if a sales tax exemption has been obtained from the destination state or
states. If an exemption has been obtained, and if travel plans are sufficiently certain,
the agency, board, bureau, or institution may obtain the required documentation from
the office of management and budget and arrange with the out-of-state lodging
provider to have the agency prepay the lodging expense or to have the lodging
expense directly billed to the agency and obtain the benefit of the sales tax exemption.
2. If a state agency, board, bureau, or institution makes travel plans involving a lodging
expense, the agency, board, bureau, or institution may arrange with the lodging
provider or travel agency to have the lodging expense prepaid by the agency or billed
directly to the agency.