§7-18-5. Occupancy billed to government agencies or employees.
(a) Hotel room occupancy billed directly to the federal
government shall be exempt from this tax: Provided, That rooms
paid for by a federal government employee for which reimbursement
is made shall be subject to this tax.
(b) Hotel room occupancy billed directly to this state or its
political subdivisions shall be exempt from this tax: Provided,
That rooms paid for by an employee of this state for which
reimbursement is made shall be subject to this tax.