1 Lodging taxes are not included in the CONUS per diem rate. 2  The Federal Travel Regulation Â§301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. If the city or county you are looking for is not listed on the GSA per diem rate page, then the standard CONUS rate of $89 for lodging and $51 for meals applies.
What is a qualified buyer? To ensure an M&A process runs smoothly, business owners should confirm the investment bankers who represent them know how to properly qualify buyers. Otherwise, owners will be stuck in a time-consuming process that goes nowhere and increases the chance their confidential data will be sent to a competitor.
A qualified applicant must file by the end of the calendar year for the tax year in which they wish to seek relief. For example, an applicant acquiring property in March 2009 must file an exemption claim by December 31, 2009 in order to be considered timely.