Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

State travel tax reference · TX

Texas travel tax reference

GSA SmartPay’s published state tax guidance for a transaction in Texas. Confirm the payment arrangement and the tax involved before using an exemption.

Source retrieved Oct 1, 2026 · Source update date: 2026-07-01 · Read the official state page

Payment account guidance

Individually billed account (IBA)
SmartPay lists individually billed accounts as exempt from state sales tax.
Centrally billed account (CBA)
SmartPay lists centrally billed accounts as exempt from state sales tax.

These are summaries of the state-specific SmartPay page, not an individual eligibility determination. A government employer or a hotel’s “government rate” does not by itself establish a tax exemption.

Forms and documentation

Travel forms include 12-302 for hotel occupancy tax and 14-305 for motor-vehicle rental tax. Form 01-339 is separately listed for Purchase Cards.

Check the applicable official form’s instructions before signing it. This site neither collects nor submits forms. Confirm with the hotel whether documentation should be presented at booking, check-in or another point required by the authority.

State-specific conditions and notes

  • Use the form for the particular tax: the hotel certificate and rental-vehicle certificate address different charges.
  • The linked Rule 3.322 entry leads to the state's rules portal; SmartPay identifies sections (C) and (G).

Official documents and contacts

These links were listed by GSA SmartPay in the source snapshot. A link’s presence does not mean every traveler needs that form or qualifies under it.

Official forms

Laws and agency policy

Additional official guidance

Tax authority contacts

No relevant link listed here? Use the official Texas source for its current instructions and contacts.

Keep lodging rates and taxes separate

The CONUS lodging ceiling excludes lodging taxes. The room estimate and any applicable tax exemption are separate checks. The hotel’s state can differ from the state assigned to the work locality in the GSA rate file.

County or municipal occupancy taxes, excise taxes, gross receipts taxes and other charges may have different treatment. This summary must not be read as an exemption from every tax on the bill. Follow the state-specific notes and confirm unresolved questions with the authority.

Texas per diem rates

Source record

Publisher
U.S. General Services Administration — GSA SmartPay
Retrieval date
Oct 1, 2026
Source snapshot checksum

SHA-256: 0ccab8e1e60df3d8794b39a92d43f19802e067031f877b0e6d1aff140f5f1435

The source may change after this snapshot. Data and source policy · Report a correction