Purchase Guidelines

Business Meals

• Not allowed on state funds.
• Must document on the payment request or payment card transaction the business purpose and who attended. The receipt normally provides the where, what and when, but if it does not, that must also be documented.
• If this is not sufficiently documented, it will be considered tax-reportable income to the employee.
• Individuals working alone through lunch or dinner are not allowed to have personal meals paid; they are not considered business meals.
  • These are not allowable expenditures and are a violation of Texas A&M System Policy 33.04: Use of System Resources and Texas A&M System Policy 07.01: Ethics.
• Sales Tax
  • Tax-exempt if paid by direct bill, payment card or travel card. 
  • Employee can be reimbursed for sales tax if the business meal was paid with a personal form of payment.
• If alcohol is purchased, it must be identified and coded 6341.
• Coded 6340