If you travel for work surely you are in tune with per diem rates for lodging meals and incidental expenses. Did you know that your per diem changes based on where you hang your hat for the day or night? This list below will help you dial in your claims.
The US GSA has the rates detailed by tax year back to 2003 along with interesting break outs. The most important message to be shared is to make sure to substantiate your specific business purpose for each business related travel expense claimed.
| FY 2017 Per Diem Rates – Effective October 1, 2016 | ||||||
| STATE | DESTINATION | COUNTY/LOCATION DEFINED | SEASON BEGIN | SEASON END | FY17 Lodging Rate | FY17 M&IE |
| Standard CONUS rate applies to all counties not specifically listed. Cities not listed may be located in a listed county. | $91 | $51 | ||||
| AL | Birmingham | Jefferson / Shelby | $96 | $59 | ||
| AL | Gulf Shores | Baldwin | October 1 | February 28 | $105 | $64 |
| AL | Gulf Shores | Baldwin | March 1 | May 31 | $122 | $64 |
| AL | Gulf Shores | Baldwin | June 1 | July 31 | $156 | $64 |
| AL | Gulf Shores | Baldwin | August 1 | September 30 | $105 | $64 |
| AL | Mobile | Mobile | October 1 | December 31 | $91 | $59 |
| AL | Mobile | Mobile | January 1 | February 28 | $99 | $59 |
| AL | Mobile | Mobile | March 1 | September 30 | $91 | $59 |
| AR | Hot Springs | Garland | $101 | $59 | ||
| AR | Little Rock | Pulaski | $94 | $59 | ||
| AZ | Grand Canyon / Flagstaff | Coconino / Yavapai less the city of Sedona | October 1 | October 31 | $143 | $64 |
| AZ | Grand Canyon / Flagstaff | Coconino / Yavapai less the city of Sedona | November 1 | February 28 | $91 | $64 |
| AZ | Grand Canyon / Flagstaff | Coconino / Yavapai less the city of Sedona | March 1 | June 30 | $127 | $64 |
| AZ | Grand Canyon / Flagstaff | Coconino / Yavapai less the city of Sedona | July 1 | September 30 | $143 | $64 |
| AZ | Kayenta | Navajo | October 1 | October 31 | $131 | $59 |
| AZ | Kayenta | Navajo | November 1 | April 30 | $103 | $59 |
| AZ | Kayenta | Navajo | May 1 | September 30 | $131 | $59 |
| AZ | Phoenix / Scottsdale | Maricopa | October 1 | December 31 | $118 | $59 |
| AZ | Phoenix / Scottsdale | Maricopa | January 1 | March 31 | $169 | $59 |
| AZ | Phoenix / Scottsdale | Maricopa | April 1 | May 31 | $130 | $59 |
| AZ | Phoenix / Scottsdale | Maricopa | June 1 | August 31 | $91 | $59 |
| AZ | Phoenix / Scottsdale | Maricopa | September 1 | September 30 | $118 | $59 |
| AZ | Sedona | City Limits of Sedona | October 1 | February 28 | $153 | $74 |
| AZ | Sedona | City Limits of Sedona | March 1 | April 30 | $193 | $74 |
| AZ | Sedona | City Limits of Sedona | May 1 | September 30 | $153 | $74 |
| AZ | Tucson | Pima | October 1 | December 31 | $91 | $59 |
| AZ | Tucson | Pima | January 1 | February 28 | $113 | $59 |
| AZ | Tucson | Pima | March 1 | September 30 | $91 | $59 |
| CA | Antioch / Brentwood / Concord | Contra Costa | $145 | $64 | ||
| CA | Bakersfield / Ridgecrest | Kern | $96 | $59 | ||
| CA | Barstow / Ontario / Victorville | San Bernardino | $92 | $54 | ||
| CA | Death Valley | Inyo | $106 | $64 | ||
| CA | Eureka / Arcata / McKinleyville | Humboldt | October 1 | June 30 | $100 | $74 |
| CA | Eureka / Arcata / McKinleyville | Humboldt | July 1 | August 31 | $126 | $74 |
| CA | Eureka / Arcata / McKinleyville | Humboldt | September 1 | September 30 | $100 | $74 |
| CA | Fresno | Fresno | $97 | $64 | ||
| CA | Los Angeles | Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica | October 1 | December 31 | $158 | $64 |
| CA | Los Angeles | Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica | January 1 | March 31 | $175 | $64 |
| CA | Los Angeles | Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica | April 1 | September 30 | $158 | $64 |
| CA | Mammoth Lakes | Mono | $133 | $74 | ||
| CA | Mill Valley / San Rafael / Novato | Marin | October 1 | October 31 | $175 | $74 |
| CA | Mill Valley / San Rafael / Novato | Marin | November 1 | May 31 | $149 | $74 |
| CA | Mill Valley / San Rafael / Novato | Marin | June 1 | September 30 | $175 | $74 |
| CA | Monterey | Monterey | October 1 | June 30 | $140 | $74 |
| CA | Monterey | Monterey | July 1 | August 31 | $188 | $74 |
| CA | Monterey | Monterey | September 1 | September 30 | $140 | $74 |
| CA | Napa | Napa | October 1 | October 31 | $207 | $69 |
| CA | Napa | Napa | November 1 | April 30 | $158 | $69 |
| CA | Napa | Napa | May 1 | September 30 | $207 | $69 |
| CA | Oakhurst | Madera | October 1 | May 31 | $94 | $64 |
| CA | Oakhurst | Madera | June 1 | August 31 | $117 | $64 |
| CA | Oakhurst | Madera | September 1 | September 30 | $94 | $64 |
| CA | Oakland | Alameda | $161 | $69 | ||
| CA | Palm Springs | Riverside | October 1 | October 31 | $101 | $64 |
| CA | Palm Springs | Riverside | November 1 | April 30 | $131 | $64 |
| CA | Palm Springs | Riverside | May 1 | September 30 | $101 | $64 |
| CA | Point Arena / Gualala | Mendocino | $112 | $69 | ||
| CA | Redding | Shasta | $93 | $64 | ||
| CA | Sacramento | Sacramento | $119 | $64 | ||
| CA | San Diego | San Diego | October 1 | December 31 | $149 | $64 |
| CA | San Diego | San Diego | January 1 | July 31 | $162 | $64 |
| CA | San Diego | San Diego | August 1 | September 30 | $149 | $64 |
| CA | San Francisco | San Francisco | $267 | $74 | ||
| CA | San Luis Obispo | San Luis Obispo | October 1 | May 31 | $117 | $64 |
| CA | San Luis Obispo | San Luis Obispo | June 1 | August 31 | $138 | $64 |
| CA | San Luis Obispo | San Luis Obispo | September 1 | September 30 | $117 | $64 |
| CA | San Mateo / Foster City / Belmont | San Mateo | $199 | $69 | ||
| CA | Santa Barbara | Santa Barbara | October 1 | June 30 | $164 | $74 |
| CA | Santa Barbara | Santa Barbara | July 1 | August 31 | $219 | $74 |
| CA | Santa Barbara | Santa Barbara | September 1 | September 30 | $164 | $74 |
| CA | Santa Cruz | Santa Cruz | October 1 | May 31 | $138 | $59 |
| CA | Santa Cruz | Santa Cruz | June 1 | August 31 | $175 | $59 |
| CA | Santa Cruz | Santa Cruz | September 1 | September 30 | $138 | $59 |
| CA | Santa Monica | City limits of Santa Monica | October 1 | June 30 | $237 | $64 |
| CA | Santa Monica | City limits of Santa Monica | July 1 | August 31 | $281 | $64 |
| CA | Santa Monica | City limits of Santa Monica | September 1 | September 30 | $237 | $64 |
| CA | Santa Rosa | Sonoma | October 1 | October 31 | $148 | $64 |
| CA | Santa Rosa | Sonoma | November 1 | April 30 | $129 | $64 |
| CA | Santa Rosa | Sonoma | May 1 | September 30 | $148 | $64 |
| CA | South Lake Tahoe | El Dorado | October 1 | November 30 | $112 | $64 |
| CA | South Lake Tahoe | El Dorado | December 1 | June 30 | $127 | $64 |
| CA | South Lake Tahoe | El Dorado | July 1 | August 31 | $148 | $64 |
| CA | South Lake Tahoe | El Dorado | September 1 | September 30 | $112 | $64 |
| CA | Stockton | San Joaquin | $100 | $64 | ||
| CA | Sunnyvale / Palo Alto / San Jose | Santa Clara | October 1 | December 31 | $206 | $64 |
| CA | Sunnyvale / Palo Alto / San Jose | Santa Clara | January 1 | March 31 | $223 | $64 |
| CA | Sunnyvale / Palo Alto / San Jose | Santa Clara | April 1 | September 30 | $206 | $64 |
| CA | Tahoe City | Placer | $100 | $64 | ||
| CA | Truckee | Nevada | $126 | $74 | ||
| CA | Visalia / Lemoore | Tulare / Kings | $94 | $59 | ||
| CA | West Sacramento / Davis | Yolo | $115 | $64 | ||
| CA | Yosemite National Park | Mariposa | October 1 | December 31 | $124 | $69 |
| CA | Yosemite National Park | Mariposa | January 1 | May 31 | $109 | $69 |
| CA | Yosemite National Park | Mariposa | June 1 | September 30 | $124 | $69 |
| CO | Aspen | Pitkin | October 1 | November 30 | $141 | $74 |
| CO | Aspen | Pitkin | December 1 | March 31 | $338 | $74 |
| CO | Aspen | Pitkin | April 1 | May 31 | $153 | $74 |
| CO | Aspen | Pitkin | June 1 | August 31 | $191 | $74 |
| CO | Aspen | Pitkin | September 1 | September 30 | $141 | $74 |
| CO | Boulder / Broomfield | Boulder / Broomfield | $132 | $59 | ||
| CO | Colorado Springs | El Paso | $97 | $59 | ||
| CO | Cortez | Montezuma | October 1 | May 31 | $91 | $59 |
| CO | Cortez | Montezuma | June 1 | September 30 | $114 | $59 |
| CO | Crested Butte / Gunnison | Gunnison | October 1 | November 30 | $108 | $64 |
| CO | Crested Butte / Gunnison | Gunnison | December 1 | March 31 | $146 | $64 |
| CO | Crested Butte / Gunnison | Gunnison | April 1 | September 30 | $108 | $64 |
| CO | Denver / Aurora | Denver / Adams / Arapahoe / Jefferson | October 1 | November 30 | $178 | $69 |
| CO | Denver / Aurora | Denver / Adams / Arapahoe / Jefferson | December 1 | January 31 | $149 | $69 |
| CO | Denver / Aurora | Denver / Adams / Arapahoe / Jefferson | February 1 | September 30 | $178 | $69 |
| CO | Douglas | Douglas | $123 | $59 | ||
| CO | Durango | La Plata | October 1 | May 31 | $102 | $64 |
| CO | Durango | La Plata | June 1 | September 30 | $152 | $64 |
| CO | Fort Collins / Loveland | Larimer | $109 | $59 | ||
| CO | Grand Lake | Grand | October 1 | November 30 | $112 | $64 |
| CO | Grand Lake | Grand | December 1 | March 31 | $180 | $64 |
| CO | Grand Lake | Grand | April 1 | May 31 | $98 | $64 |
| CO | Grand Lake | Grand | June 1 | September 30 | $112 | $64 |
| CO | Montrose | Montrose | $94 | $64 | ||
| CO | Silverthorne / Breckenridge | Summit | October 1 | November 30 | $116 | $64 |
| CO | Silverthorne / Breckenridge | Summit | December 1 | March 31 | $185 | $64 |
| CO | Silverthorne / Breckenridge | Summit | April 1 | May 31 | $105 | $64 |
| CO | Silverthorne / Breckenridge | Summit | June 1 | September 30 | $116 | $64 |
| CO | Steamboat Springs | Routt | October 1 | November 30 | $106 | $74 |
| CO | Steamboat Springs | Routt | December 1 | March 31 | $188 | $74 |
| CO | Steamboat Springs | Routt | April 1 | May 31 | $95 | $74 |
| CO | Steamboat Springs | Routt | June 1 | September 30 | $106 | $74 |
| CO | Telluride | San Miguel | October 1 | November 30 | $140 | $74 |
| CO | Telluride | San Miguel | December 1 | March 31 | $362 | $74 |
| CO | Telluride | San Miguel | April 1 | May 31 | $150 | $74 |
| CO | Telluride | San Miguel | June 1 | August 31 | $187 | $74 |
| CO | Telluride | San Miguel | September 1 | September 30 | $140 | $74 |
| CO | Vail | Eagle | October 1 | November 30 | $134 | $74 |
| CO | Vail | Eagle | December 1 | August 31 | $261 | $74 |
| CO | Vail | Eagle | September 1 | September 30 | $134 | $74 |
| CT | Bridgeport / Danbury | Fairfield | $130 | $64 | ||
| CT | Cromwell / Old Saybrook | Middlesex | $96 | $64 | ||
| CT | Hartford | Hartford | $124 | $59 | ||
| CT | New Haven | New Haven | $104 | $64 | ||
| CT | New London / Groton | New London | $102 | $64 | ||
| DC | District of Columbia | Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) | October 1 | October 31 | $231 | $69 |
| DC | District of Columbia | Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) | November 1 | February 28 | $182 | $69 |
| DC | District of Columbia | Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) | March 1 | June 30 | $242 | $69 |
| DC | District of Columbia | Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) | July 1 | August 31 | $172 | $69 |
| DC | District of Columbia | Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) | September 1 | September 30 | $231 | $69 |
| DE | Dover | Kent | October 1 | April 30 | $91 | $54 |
| DE | Dover | Kent | May 1 | September 30 | $105 | $54 |
| DE | Lewes | Sussex | October 1 | June 30 | $95 | $59 |
| DE | Lewes | Sussex | July 1 | August 31 | $153 | $59 |
| DE | Lewes | Sussex | September 1 | September 30 | $95 | $59 |
| DE | Wilmington | New Castle | $124 | $54 | ||
| FL | Boca Raton / Delray Beach / Jupiter | Palm Beach / Hendry | October 1 | December 31 | $117 | $59 |
| FL | Boca Raton / Delray Beach / Jupiter | Palm Beach / Hendry | January 1 | April 30 | $182 | $59 |
| FL | Boca Raton / Delray Beach / Jupiter | Palm Beach / Hendry | May 1 | September 30 | $100 | $59 |
| FL | Bradenton | Manatee | October 1 | January 31 | $102 | $54 |
| FL | Bradenton | Manatee | February 1 | March 31 | $159 | $54 |
| FL | Bradenton | Manatee | April 1 | September 30 | $102 | $54 |
| FL | Cocoa Beach | Brevard | October 1 | January 31 | $113 | $64 |
| FL | Cocoa Beach | Brevard | February 1 | March 31 | $146 | $64 |
| FL | Cocoa Beach | Brevard | April 1 | September 30 | $113 | $64 |
| FL | Daytona Beach | Volusia | October 1 | January 31 | $91 | $59 |
| FL | Daytona Beach | Volusia | February 1 | March 31 | $125 | $59 |
| FL | Daytona Beach | Volusia | April 1 | July 31 | $102 | $59 |
| FL | Daytona Beach | Volusia | August 1 | September 30 | $91 | $59 |
| FL | Fort Lauderdale | Broward | October 1 | December 31 | $151 | $64 |
| FL | Fort Lauderdale | Broward | January 1 | April 30 | $200 | $64 |
| FL | Fort Lauderdale | Broward | May 1 | September 30 | $118 | $64 |
| FL | Fort Myers | Lee | October 1 | December 31 | $100 | $59 |
| FL | Fort Myers | Lee | January 1 | April 30 | $165 | $59 |
| FL | Fort Myers | Lee | May 1 | September 30 | $100 | $59 |
| FL | Fort Walton Beach / De Funiak Springs | Okaloosa / Walton | October 1 | October 31 | $135 | $64 |
| FL | Fort Walton Beach / De Funiak Springs | Okaloosa / Walton | November 1 | February 28 | $94 | $64 |
| FL | Fort Walton Beach / De Funiak Springs | Okaloosa / Walton | March 1 | May 31 | $158 | $64 |
| FL | Fort Walton Beach / De Funiak Springs | Okaloosa / Walton | June 1 | July 31 | $215 | $64 |
| FL | Fort Walton Beach / De Funiak Springs | Okaloosa / Walton | August 1 | September 30 | $135 | $64 |
| FL | Gainesville | Alachua | $102 | $59 | ||
| FL | Gulf Breeze | Santa Rosa | October 1 | February 28 | $91 | $64 |
| FL | Gulf Breeze | Santa Rosa | March 1 | May 31 | $98 | $64 |
| FL | Gulf Breeze | Santa Rosa | June 1 | July 31 | $127 | $64 |
| FL | Gulf Breeze | Santa Rosa | August 1 | September 30 | $91 | $64 |
| FL | Key West | Monroe | October 1 | November 30 | $210 | $69 |
| FL | Key West | Monroe | December 1 | January 31 | $279 | $69 |
| FL | Key West | Monroe | February 1 | April 30 | $311 | $69 |
| FL | Key West | Monroe | May 1 | September 30 | $204 | $69 |
| FL | Miami | Miami-Dade | October 1 | November 30 | $145 | $64 |
| FL | Miami | Miami-Dade | December 1 | March 31 | $196 | $64 |
| FL | Miami | Miami-Dade | April 1 | May 31 | $156 | $64 |
| FL | Miami | Miami-Dade | June 1 | September 30 | $119 | $64 |
| FL | Naples | Collier | October 1 | November 30 | $143 | $64 |
| FL | Naples | Collier | December 1 | January 31 | $214 | $64 |
| FL | Naples | Collier | February 1 | April 30 | $268 | $64 |
| FL | Naples | Collier | May 1 | September 30 | $130 | $64 |
| FL | Orlando | Orange | October 1 | March 31 | $133 | $59 |
| FL | Orlando | Orange | April 1 | September 30 | $114 | $59 |
| FL | Panama City | Bay | October 1 | February 28 | $91 | $59 |
| FL | Panama City | Bay | March 1 | May 31 | $115 | $59 |
| FL | Panama City | Bay | June 1 | July 31 | $139 | $59 |
| FL | Panama City | Bay | August 1 | September 30 | $91 | $59 |
| FL | Pensacola | Escambia | October 1 | February 28 | $105 | $59 |
| FL | Pensacola | Escambia | March 1 | May 31 | $122 | $59 |
| FL | Pensacola | Escambia | June 1 | July 31 | $150 | $59 |
| FL | Pensacola | Escambia | August 1 | September 30 | $105 | $59 |
| FL | Punta Gorda | Charlotte | October 1 | January 31 | $91 | $59 |
| FL | Punta Gorda | Charlotte | February 1 | March 31 | $146 | $59 |
| FL | Punta Gorda | Charlotte | April 1 | September 30 | $91 | $59 |
| FL | Sarasota | Sarasota | October 1 | November 30 | $103 | $59 |
| FL | Sarasota | Sarasota | December 1 | April 30 | $151 | $59 |
| FL | Sarasota | Sarasota | May 1 | September 30 | $103 | $59 |
| FL | Sebring | Highlands | $99 | $54 | ||
| FL | St. Augustine | St. Johns | $119 | $59 | ||
| FL | Stuart | Martin | October 1 | January 31 | $95 | $59 |
| FL | Stuart | Martin | February 1 | March 31 | $146 | $59 |
| FL | Stuart | Martin | April 1 | September 30 | $95 | $59 |
| FL | Tallahassee | Leon | October 1 | December 31 | $98 | $54 |
| FL | Tallahassee | Leon | January 1 | April 30 | $117 | $54 |
| FL | Tallahassee | Leon | May 1 | September 30 | $98 | $54 |
| FL | Tampa / St. Petersburg | Pinellas / Hillsborough | October 1 | December 31 | $114 | $54 |
| FL | Tampa / St. Petersburg | Pinellas / Hillsborough | January 1 | March 31 | $147 | $54 |
| FL | Tampa / St. Petersburg | Pinellas / Hillsborough | April 1 | September 30 | $114 | $54 |
| FL | Vero Beach | Indian River | October 1 | November 30 | $134 | $59 |
| FL | Vero Beach | Indian River | December 1 | April 30 | $177 | $59 |
| FL | Vero Beach | Indian River | May 1 | September 30 | $134 | $59 |
| GA | Athens | Clarke | $98 | $59 | ||
| GA | Atlanta | Fulton / Dekalb / Cobb | October 1 | December 31 | $140 | $69 |
| GA | Atlanta | Fulton / Dekalb / Cobb | January 1 | April 30 | $148 | $69 |
| GA | Atlanta | Fulton / Dekalb / Cobb | May 1 | September 30 | $140 | $69 |
| GA | Augusta | Richmond | $100 | $59 | ||
| GA | Jekyll Island / Brunswick | Glynn | October 1 | February 28 | $125 | $64 |
| GA | Jekyll Island / Brunswick | Glynn | March 1 | July 31 | $151 | $64 |
| GA | Jekyll Island / Brunswick | Glynn | August 1 | September 30 | $125 | $64 |
| GA | Savannah | Chatham | October 1 | February 28 | $115 | $59 |
| GA | Savannah | Chatham | March 1 | April 30 | $132 | $59 |
| GA | Savannah | Chatham | May 1 | September 30 | $115 | $59 |
| IA | Cedar Rapids | Linn | $93 | $54 | ||
| IA | Dallas | Dallas | $120 | $54 | ||
| IA | Des Moines | Polk | $107 | $59 | ||
| ID | Bonner’s Ferry / Sandpoint | Bonner / Boundary / Shoshone | October 1 | May 31 | $91 | $64 |
| ID | Bonner’s Ferry / Sandpoint | Bonner / Boundary / Shoshone | June 1 | September 30 | $116 | $64 |
| ID | Coeur d’Alene | Kootenai | October 1 | May 31 | $91 | $59 |
| ID | Coeur d’Alene | Kootenai | June 1 | August 31 | $129 | $59 |
| ID | Coeur d’Alene | Kootenai | September 1 | September 30 | $91 | $59 |
| ID | Sun Valley / Ketchum | Blaine / Elmore | $110 | $54 | ||
| IL | Bolingbrook / Romeoville / Lemont | Will | $95 | $54 | ||
| IL | Chicago | Cook / Lake | October 1 | November 30 | $212 | $74 |
| IL | Chicago | Cook / Lake | December 1 | March 31 | $137 | $74 |
| IL | Chicago | Cook / Lake | April 1 | June 30 | $222 | $74 |
| IL | Chicago | Cook / Lake | July 1 | August 31 | $192 | $74 |
| IL | Chicago | Cook / Lake | September 1 | September 30 | $212 | $74 |
| IL | O’Fallon / Fairview Heights / Collinsville | Bond / Calhoun / Clinton / Jersey / Macoupin / Madison / Monroe / St. Clair | $125 | $54 | ||
| IL | Oak Brook Terrace | Dupage | $112 | $59 | ||
| IN | Bloomington | Monroe | $104 | $69 | ||
| IN | Ft. Wayne | Allen | $92 | $54 | ||
| IN | Hammond / Munster / Merrillville | Lake | $99 | $59 | ||
| IN | Indianapolis / Carmel | Marion / Hamilton | October 1 | January 31 | $107 | $54 |
| IN | Indianapolis / Carmel | Marion / Hamilton | February 1 | April 30 | $121 | $54 |
| IN | Indianapolis / Carmel | Marion / Hamilton | May 1 | September 30 | $107 | $54 |
| IN | Lafayette / West Lafayette | Tippecanoe | $97 | $54 | ||
| IN | South Bend | St. Joseph | $96 | $59 | ||
| KS | Kansas City / Overland Park | Wyandotte / Johnson / Leavenworth | $117 | $64 | ||
| KS | Wichita | Sedgwick | $99 | $59 | ||
| KY | Boone | Boone | $98 | $54 | ||
| KY | Kenton | Kenton | $136 | $69 | ||
| KY | Lexington | Fayette | $108 | $54 | ||
| KY | Louisville | Jefferson | October 1 | October 31 | $121 | $59 |
| KY | Louisville | Jefferson | November 1 | January 31 | $113 | $59 |
| KY | Louisville | Jefferson | February 1 | May 31 | $134 | $59 |
| KY | Louisville | Jefferson | June 1 | September 30 | $121 | $59 |
| LA | Alexandria / Leesville / Natchitoches | Allen / Jefferson Davis / Natchitoches / Rapides / Vernon Parishes | $97 | $64 | ||
| LA | Baton Rouge | East Baton Rouge Parish | $97 | $59 | ||
| LA | New Orleans | Orleans / St. Bernard / Jefferson / Plaquemine Parishes | October 1 | April 30 | $156 | $64 |
| LA | New Orleans | Orleans / St. Bernard / Jefferson / Plaquemine Parishes | May 1 | September 30 | $128 | $64 |
| MA | Andover | Essex | $114 | $59 | ||
| MA | Boston / Cambridge | Suffolk, city of Cambridge | October 1 | October 31 | $296 | $69 |
| MA | Boston / Cambridge | Suffolk, city of Cambridge | November 1 | March 31 | $204 | $69 |
| MA | Boston / Cambridge | Suffolk, city of Cambridge | April 1 | June 30 | $275 | $69 |
| MA | Boston / Cambridge | Suffolk, city of Cambridge | July 1 | August 31 | $262 | $69 |
| MA | Boston / Cambridge | Suffolk, city of Cambridge | September 1 | September 30 | $296 | $69 |
| MA | Burlington / Woburn | Middlesex less the city of Cambridge | $147 | $64 | ||
| MA | Falmouth | City limits of Falmouth | October 1 | October 31 | $146 | $64 |
| MA | Falmouth | City limits of Falmouth | November 1 | April 30 | $107 | $64 |
| MA | Falmouth | City limits of Falmouth | May 1 | June 30 | $151 | $64 |
| MA | Falmouth | City limits of Falmouth | July 1 | August 31 | $242 | $64 |
| MA | Falmouth | City limits of Falmouth | September 1 | September 30 | $146 | $64 |
| MA | Hyannis | Barnstable less the city of Falmouth | October 1 | June 30 | $105 | $64 |
| MA | Hyannis | Barnstable less the city of Falmouth | July 1 | August 31 | $165 | $64 |
| MA | Hyannis | Barnstable less the city of Falmouth | September 1 | September 30 | $105 | $64 |
| MA | Martha’s Vineyard | Dukes | October 1 | May 31 | $130 | $74 |
| MA | Martha’s Vineyard | Dukes | June 1 | September 30 | $290 | $74 |
| MA | Nantucket | Nantucket | October 1 | December 31 | $162 | $74 |
| MA | Nantucket | Nantucket | January 1 | May 31 | $131 | $74 |
| MA | Nantucket | Nantucket | June 1 | August 31 | $294 | $74 |
| MA | Nantucket | Nantucket | September 1 | September 30 | $162 | $74 |
| MA | Northampton | Hampshire | $110 | $64 | ||
| MA | Pittsfield | Berkshire | $126 | $64 | ||
| MA | Plymouth / Taunton / New Bedford | Plymouth / Bristol | $113 | $59 | ||
| MA | Quincy | Norfolk | October 1 | October 31 | $160 | $59 |
| MA | Quincy | Norfolk | November 1 | April 30 | $136 | $59 |
| MA | Quincy | Norfolk | May 1 | September 30 | $160 | $59 |
| MA | Springfield | Hampden | $110 | $59 | ||
| MA | Worcester | Worcester | $118 | $59 | ||
| MD | Aberdeen / Bel Air / Belcamp | Harford | $104 | $59 | ||
| MD | Annapolis | Anne Arundel | October 1 | October 31 | $126 | $69 |
| MD | Annapolis | Anne Arundel | November 1 | April 30 | $103 | $69 |
| MD | Annapolis | Anne Arundel | May 1 | September 30 | $126 | $69 |
| MD | Baltimore City | Baltimore City | October 1 | November 30 | $159 | $69 |
| MD | Baltimore City | Baltimore City | December 1 | February 28 | $122 | $69 |
| MD | Baltimore City | Baltimore City | March 1 | June 30 | $156 | $69 |
| MD | Baltimore City | Baltimore City | July 1 | August 31 | $140 | $69 |
| MD | Baltimore City | Baltimore City | September 1 | September 30 | $159 | $69 |
| MD | Baltimore County | Baltimore | $101 | $59 | ||
| MD | Cambridge / St. Michaels | Dorchester / Talbot | October 1 | March 31 | $120 | $64 |
| MD | Cambridge / St. Michaels | Dorchester / Talbot | April 1 | August 31 | $151 | $64 |
| MD | Cambridge / St. Michaels | Dorchester / Talbot | September 1 | September 30 | $120 | $64 |
| MD | Centreville | Queen Anne | $117 | $69 | ||
| MD | Columbia | Howard | $109 | $64 | ||
| MD | Frederick | Frederick | $98 | $59 | ||
| MD | Ocean City | Worcester | October 1 | May 31 | $92 | $64 |
| MD | Ocean City | Worcester | June 1 | August 31 | $212 | $64 |
| MD | Ocean City | Worcester | September 1 | September 30 | $92 | $64 |
| ME | Bar Harbor | Hancock | October 1 | October 31 | $144 | $74 |
| ME | Bar Harbor | Hancock | November 1 | June 30 | $115 | $74 |
| ME | Bar Harbor | Hancock | July 1 | August 31 | $188 | $74 |
| ME | Bar Harbor | Hancock | September 1 | September 30 | $144 | $74 |
| ME | Kennebunk / Kittery / Sanford | York | October 1 | November 30 | $106 | $59 |
| ME | Kennebunk / Kittery / Sanford | York | December 1 | March 31 | $91 | $59 |
| ME | Kennebunk / Kittery / Sanford | York | April 1 | June 30 | $101 | $59 |
| ME | Kennebunk / Kittery / Sanford | York | July 1 | August 31 | $149 | $59 |
| ME | Kennebunk / Kittery / Sanford | York | September 1 | September 30 | $106 | $59 |
| ME | Portland | Cumberland / Sagadahoc | October 1 | October 31 | $136 | $59 |
| ME | Portland | Cumberland / Sagadahoc | November 1 | June 30 | $106 | $59 |
| ME | Portland | Cumberland / Sagadahoc | July 1 | August 31 | $157 | $59 |
| ME | Portland | Cumberland / Sagadahoc | September 1 | September 30 | $136 | $59 |
| ME | Rockport | Knox | October 1 | June 30 | $91 | $69 |
| ME | Rockport | Knox | July 1 | August 31 | $114 | $69 |
| ME | Rockport | Knox | September 1 | September 30 | $91 | $69 |
| MI | Ann Arbor | Washtenaw | $115 | $59 | ||
| MI | Benton Harbor / St. Joseph / Stevensville | Berrien | $96 | $54 | ||
| MI | Detroit | Wayne | $122 | $54 | ||
| MI | East Lansing / Lansing | Ingham / Eaton | $100 | $59 | ||
| MI | Grand Rapids | Kent | $109 | $59 | ||
| MI | Holland | Ottawa | $100 | $59 | ||
| MI | Kalamazoo / Battle Creek | Kalamazoo / Calhoun | $98 | $54 | ||
| MI | Mackinac Island | Mackinac | October 1 | June 30 | $91 | $59 |
| MI | Mackinac Island | Mackinac | July 1 | August 31 | $108 | $59 |
| MI | Mackinac Island | Mackinac | September 1 | September 30 | $91 | $59 |
| MI | Midland | Midland | $110 | $54 | ||
| MI | Muskegon | Muskegon | October 1 | May 31 | $91 | $54 |
| MI | Muskegon | Muskegon | June 1 | August 31 | $114 | $54 |
| MI | Muskegon | Muskegon | September 1 | September 30 | $91 | $54 |
| MI | Petoskey | Emmet | October 1 | June 30 | $106 | $59 |
| MI | Petoskey | Emmet | July 1 | August 31 | $171 | $59 |
| MI | Petoskey | Emmet | September 1 | September 30 | $106 | $59 |
| MI | Pontiac / Auburn Hills | Oakland | $108 | $54 | ||
| MI | South Haven | Van Buren | October 1 | May 31 | $91 | $59 |
| MI | South Haven | Van Buren | June 1 | August 31 | $112 | $59 |
| MI | South Haven | Van Buren | September 1 | September 30 | $91 | $59 |
| MI | Traverse City / Leland | Grand Traverse / Leelanau | October 1 | October 31 | $109 | $74 |
| MI | Traverse City / Leland | Grand Traverse / Leelanau | November 1 | June 30 | $93 | $74 |
| MI | Traverse City / Leland | Grand Traverse / Leelanau | July 1 | August 31 | $178 | $74 |
| MI | Traverse City / Leland | Grand Traverse / Leelanau | September 1 | September 30 | $109 | $74 |
| MN | Duluth | St. Louis | October 1 | October 31 | $147 | $64 |
| MN | Duluth | St. Louis | November 1 | May 31 | $114 | $64 |
| MN | Duluth | St. Louis | June 1 | August 31 | $160 | $64 |
| MN | Duluth | St. Louis | September 1 | September 30 | $147 | $64 |
| MN | Eagan / Burnsville / Mendota Heights | Dakota | $96 | $59 | ||
| MN | Minneapolis / St. Paul | Hennepin / Ramsey | $145 | $64 | ||
| MN | Rochester | Olmsted | $120 | $64 | ||
| MO | Kansas City | Jackson / Clay / Cass / Platte | $117 | $64 | ||
| MO | St. Louis | St. Louis / St. Louis City / St. Charles / Crawford / Franklin / Jefferson / Lincoln / Warren / Washington | $125 | $54 | ||
| MS | Oxford | Lafayette | $107 | $64 | ||
| MS | Southaven | Desoto | $105 | $59 | ||
| MS | Starkville | Oktibbeha | $98 | $54 | ||
| MT | Big Sky / West Yellowstone | Gallatin | October 1 | May 31 | $93 | $59 |
| MT | Big Sky / West Yellowstone | Gallatin | June 1 | September 30 | $152 | $59 |
| MT | Butte | Silver Bow | $94 | $64 | ||
| MT | Glendive / Sidney | Dawson / Richland | $122 | $69 | ||
| MT | Helena | Lewis and Clark | $95 | $64 | ||
| MT | Missoula / Polson / Kalispell | Missoula / Lake / Flathead | October 1 | June 30 | $95 | $59 |
| MT | Missoula / Polson / Kalispell | Missoula / Lake / Flathead | July 1 | August 31 | $140 | $59 |
| MT | Missoula / Polson / Kalispell | Missoula / Lake / Flathead | September 1 | September 30 | $95 | $59 |
| NC | Asheville | Buncombe | October 1 | December 31 | $117 | $59 |
| NC | Asheville | Buncombe | January 1 | February 28 | $95 | $59 |
| NC | Asheville | Buncombe | March 1 | September 30 | $117 | $59 |
| NC | Atlantic Beach / Morehead City | Carteret | October 1 | May 31 | $91 | $64 |
| NC | Atlantic Beach / Morehead City | Carteret | June 1 | August 31 | $118 | $64 |
| NC | Atlantic Beach / Morehead City | Carteret | September 1 | September 30 | $91 | $64 |
| NC | Chapel Hill | Orange | $115 | $69 | ||
| NC | Charlotte | Mecklenburg | $122 | $59 | ||
| NC | Durham | Durham | $102 | $59 | ||
| NC | Fayetteville | Cumberland | $102 | $54 | ||
| NC | Greensboro | Guilford | October 1 | October 31 | $101 | $54 |
| NC | Greensboro | Guilford | November 1 | March 31 | $93 | $54 |
| NC | Greensboro | Guilford | April 1 | September 30 | $101 | $54 |
| NC | Kill Devil | Dare | October 1 | March 31 | $96 | $64 |
| NC | Kill Devil | Dare | April 1 | May 31 | $122 | $64 |
| NC | Kill Devil | Dare | June 1 | August 31 | $185 | $64 |
| NC | Kill Devil | Dare | September 1 | September 30 | $96 | $64 |
| NC | Raleigh | Wake | $111 | $59 | ||
| NC | Wilmington | New Hanover | $98 | $59 | ||
| ND | Dickinson / Beulah | Stark / Mercer / Billings | $107 | $69 | ||
| ND | Williston | Williams / Mountrail / McKenzie | $123 | $69 | ||
| NE | Omaha | Douglas | $107 | $64 | ||
| NH | Concord | Merrimack | $102 | $59 | ||
| NH | Conway | Caroll | October 1 | February 28 | $126 | $54 |
| NH | Conway | Caroll | March 1 | June 30 | $110 | $54 |
| NH | Conway | Caroll | July 1 | August 31 | $154 | $54 |
| NH | Conway | Caroll | September 1 | September 30 | $126 | $54 |
| NH | Durham | Strafford | $104 | $54 | ||
| NH | Laconia | Belknap | October 1 | October 31 | $134 | $69 |
| NH | Laconia | Belknap | November 1 | May 31 | $112 | $69 |
| NH | Laconia | Belknap | June 1 | September 30 | $134 | $69 |
| NH | Lebanon / Lincoln / West Lebanon | Grafton / Sullivan | $126 | $64 | ||
| NH | Manchester | Hillsborough | $108 | $64 | ||
| NH | Portsmouth | Rockingham | October 1 | June 30 | $114 | $59 |
| NH | Portsmouth | Rockingham | July 1 | August 31 | $150 | $59 |
| NH | Portsmouth | Rockingham | September 1 | September 30 | $114 | $59 |
| NJ | Atlantic City / Ocean City / Cape May | Atlantic / Cape May | October 1 | December 31 | $99 | $64 |
| NJ | Atlantic City / Ocean City / Cape May | Atlantic / Cape May | January 1 | February 28 | $91 | $64 |
| NJ | Atlantic City / Ocean City / Cape May | Atlantic / Cape May | March 1 | September 30 | $99 | $64 |
| NJ | Cherry Hill / Moorestown | Camden / Burlington | $100 | $59 | ||
| NJ | Eatontown / Freehold | Monmouth | $103 | $59 | ||
| NJ | Edison / Piscataway | Middlesex | $108 | $59 | ||
| NJ | Flemington | Hunterdon | $119 | $64 | ||
| NJ | Newark | Essex / Bergen / Hudson / Passaic | $140 | $64 | ||
| NJ | Parsippany | Morris | $145 | $59 | ||
| NJ | Princeton / Trenton | Mercer | $127 | $59 | ||
| NJ | Somerset | Somerset | $148 | $59 | ||
| NJ | Springfield / Cranford / New Providence | Union | $118 | $59 | ||
| NJ | Toms River | Ocean | October 1 | April 30 | $91 | $64 |
| NJ | Toms River | Ocean | May 1 | August 31 | $103 | $64 |
| NJ | Toms River | Ocean | September 1 | September 30 | $91 | $64 |
| NM | Carlsbad | Eddy | $153 | $54 | ||
| NM | Las Cruces | Dona Ana | $95 | $59 | ||
| NM | Santa Fe | Santa Fe | $100 | $64 | ||
| NM | Taos | Taos | $92 | $69 | ||
| NV | Incline Village / Reno / Sparks | Washoe | October 1 | June 30 | $102 | $64 |
| NV | Incline Village / Reno / Sparks | Washoe | July 1 | August 31 | $134 | $64 |
| NV | Incline Village / Reno / Sparks | Washoe | September 1 | September 30 | $102 | $64 |
| NV | Las Vegas | Clark | $102 | $64 | ||
| NY | Albany | Albany | $116 | $59 | ||
| NY | Binghamton / Owego | Broome / Tioga | $98 | $59 | ||
| NY | Buffalo | Erie | $107 | $64 | ||
| NY | Floral Park / Garden City / Great Neck | Nassau | $148 | $69 | ||
| NY | Glens Falls | Warren | October 1 | June 30 | $100 | $64 |
| NY | Glens Falls | Warren | July 1 | August 31 | $159 | $64 |
| NY | Glens Falls | Warren | September 1 | September 30 | $100 | $64 |
| NY | Ithaca / Waterloo / Romulus | Tompkins / Seneca | $124 | $59 | ||
| NY | Kingston | Ulster | $117 | $69 | ||
| NY | Lake Placid | Essex | October 1 | November 30 | $122 | $74 |
| NY | Lake Placid | Essex | December 1 | February 28 | $139 | $74 |
| NY | Lake Placid | Essex | March 1 | June 30 | $112 | $74 |
| NY | Lake Placid | Essex | July 1 | August 31 | $179 | $74 |
| NY | Lake Placid | Essex | September 1 | September 30 | $122 | $74 |
| NY | New York City | Bronx / Kings / New York / Queens / Richmond | October 1 | December 31 | $301 | $74 |
| NY | New York City | Bronx / Kings / New York / Queens / Richmond | January 1 | February 28 | $168 | $74 |
| NY | New York City | Bronx / Kings / New York / Queens / Richmond | March 1 | June 30 | $267 | $74 |
| NY | New York City | Bronx / Kings / New York / Queens / Richmond | July 1 | August 31 | $239 | $74 |
| NY | New York City | Bronx / Kings / New York / Queens / Richmond | September 1 | September 30 | $301 | $74 |
| NY | Niagara Falls | Niagara | October 1 | June 30 | $91 | $59 |
| NY | Niagara Falls | Niagara | July 1 | August 31 | $120 | $59 |
| NY | Niagara Falls | Niagara | September 1 | September 30 | $91 | $59 |
| NY | Nyack / Palisades | Rockland | $119 | $64 | ||
| NY | Poughkeepsie | Dutchess | $109 | $64 | ||
| NY | Riverhead / Ronkonkoma / Melville | Suffolk | $130 | $64 | ||
| NY | Rochester | Monroe | $104 | $59 | ||
| NY | Saratoga Springs / Schenectady | Saratoga / Schenectady | October 1 | June 30 | $124 | $64 |
| NY | Saratoga Springs / Schenectady | Saratoga / Schenectady | July 1 | August 31 | $188 | $64 |
| NY | Saratoga Springs / Schenectady | Saratoga / Schenectady | September 1 | September 30 | $124 | $64 |
| NY | Syracuse / Oswego | Onondaga / Oswego | $102 | $59 | ||
| NY | Tarrytown / White Plains / New Rochelle | Westchester | $152 | $64 | ||
| NY | Troy | Rensselaer | $110 | $64 | ||
| NY | Watertown | Jefferson | $94 | $54 | ||
| NY | West Point | Orange | $109 | $59 | ||
| OH | Akron | Summit | $103 | $54 | ||
| OH | Canton | Stark | $101 | $59 | ||
| OH | Cincinnati | Hamilton / Clermont | $136 | $69 | ||
| OH | Cleveland | Cuyahoga | $134 | $69 | ||
| OH | Columbus | Franklin | $115 | $59 | ||
| OH | Dayton / Fairborn | Greene / Darke / Montgomery | $97 | $59 | ||
| OH | Hamilton | Butler / Warren | $112 | $54 | ||
| OH | Medina / Wooster | Wayne / Medina | $103 | $54 | ||
| OH | Mentor | Lake | $99 | $59 | ||
| OH | Sandusky / Bellevue | Erie / Huron | October 1 | May 31 | $101 | $54 |
| OH | Sandusky / Bellevue | Erie / Huron | June 1 | August 31 | $113 | $54 |
| OH | Sandusky / Bellevue | Erie / Huron | September 1 | September 30 | $101 | $54 |
| OH | Youngstown | Mahoning / Trumbull | $94 | $54 | ||
| OK | Enid | Garfield | $103 | $59 | ||
| OK | Oklahoma City | Oklahoma | $97 | $59 | ||
| OR | Beaverton | Washington | $130 | $59 | ||
| OR | Bend | Deschutes | October 1 | May 31 | $105 | $59 |
| OR | Bend | Deschutes | June 1 | August 31 | $138 | $59 |
| OR | Bend | Deschutes | September 1 | September 30 | $105 | $59 |
| OR | Clackamas | Clackamas | $116 | $59 | ||
| OR | Eugene / Florence | Lane | $110 | $59 | ||
| OR | Lincoln City | Lincoln | October 1 | June 30 | $97 | $59 |
| OR | Lincoln City | Lincoln | July 1 | August 31 | $130 | $59 |
| OR | Lincoln City | Lincoln | September 1 | September 30 | $97 | $59 |
| OR | Portland | Multnomah | $169 | $64 | ||
| OR | Seaside | Clatsop | October 1 | June 30 | $110 | $69 |
| OR | Seaside | Clatsop | July 1 | August 31 | $171 | $69 |
| OR | Seaside | Clatsop | September 1 | September 30 | $110 | $69 |
| PA | Allentown / Easton / Bethlehem | Lehigh / Northampton | $98 | $59 | ||
| PA | Bucks | Bucks | $101 | $59 | ||
| PA | Chester / Radnor / Essington | Delaware | $111 | $64 | ||
| PA | Erie | Erie | $97 | $54 | ||
| PA | Gettysburg | Adams | October 1 | October 31 | $104 | $64 |
| PA | Gettysburg | Adams | November 1 | March 31 | $91 | $64 |
| PA | Gettysburg | Adams | April 1 | September 30 | $104 | $64 |
| PA | Harrisburg | Dauphin County excluding Hershey | $110 | $69 | ||
| PA | Hershey | Hershey | October 1 | October 31 | $125 | $69 |
| PA | Hershey | Hershey | November 1 | May 31 | $109 | $69 |
| PA | Hershey | Hershey | June 1 | August 31 | $180 | $69 |
| PA | Hershey | Hershey | September 1 | September 30 | $125 | $69 |
| PA | Lancaster | Lancaster | $112 | $59 | ||
| PA | Malvern / Frazer / Berwyn | Chester | $125 | $59 | ||
| PA | Mechanicsburg | Cumberland | $93 | $54 | ||
| PA | Montgomery | Montgomery | $126 | $64 | ||
| PA | Philadelphia | Philadelphia | October 1 | November 30 | $183 | $64 |
| PA | Philadelphia | Philadelphia | December 1 | March 31 | $151 | $64 |
| PA | Philadelphia | Philadelphia | April 1 | June 30 | $188 | $64 |
| PA | Philadelphia | Philadelphia | July 1 | August 31 | $152 | $64 |
| PA | Philadelphia | Philadelphia | September 1 | September 30 | $183 | $64 |
| PA | Pittsburgh | Allegheny | $129 | $54 | ||
| PA | Reading | Berks | $102 | $54 | ||
| PA | Scranton | Lackawanna | $92 | $59 | ||
| PA | State College | Centre | $98 | $59 | ||
| RI | East Greenwich / Warwick / North Kingstown | Kent / Washington | $99 | $59 | ||
| RI | Jamestown / Middletown / Newport | Newport | October 1 | October 31 | $171 | $59 |
| RI | Jamestown / Middletown / Newport | Newport | November 1 | April 30 | $103 | $59 |
| RI | Jamestown / Middletown / Newport | Newport | May 1 | June 30 | $171 | $59 |
| RI | Jamestown / Middletown / Newport | Newport | July 1 | August 31 | $209 | $59 |
| RI | Jamestown / Middletown / Newport | Newport | September 1 | September 30 | $171 | $59 |
| RI | Providence / Bristol | Providence / Bristol | $147 | $59 | ||
| SC | Aiken | Aiken | $94 | $59 | ||
| SC | Charleston | Charleston / Berkeley / Dorchester | October 1 | November 30 | $178 | $69 |
| SC | Charleston | Charleston / Berkeley / Dorchester | December 1 | February 28 | $146 | $69 |
| SC | Charleston | Charleston / Berkeley / Dorchester | March 1 | May 31 | $211 | $69 |
| SC | Charleston | Charleston / Berkeley / Dorchester | June 1 | September 30 | $178 | $69 |
| SC | Columbia | Richland / Lexington | $101 | $59 | ||
| SC | Hilton Head | Beaufort | October 1 | March 31 | $110 | $64 |
| SC | Hilton Head | Beaufort | April 1 | August 31 | $151 | $64 |
| SC | Hilton Head | Beaufort | September 1 | September 30 | $110 | $64 |
| SC | Myrtle Beach | Horry | October 1 | February 28 | $91 | $59 |
| SC | Myrtle Beach | Horry | March 1 | May 31 | $105 | $59 |
| SC | Myrtle Beach | Horry | June 1 | August 31 | $156 | $59 |
| SC | Myrtle Beach | Horry | September 1 | September 30 | $91 | $59 |
| SD | Hot Springs | Fall River / Custer | October 1 | October 31 | $93 | $59 |
| SD | Hot Springs | Fall River / Custer | November 1 | May 31 | $91 | $59 |
| SD | Hot Springs | Fall River / Custer | June 1 | August 31 | $136 | $59 |
| SD | Hot Springs | Fall River / Custer | September 1 | September 30 | $93 | $59 |
| SD | Rapid City | Pennington | October 1 | April 30 | $91 | $59 |
| SD | Rapid City | Pennington | May 1 | September 30 | $131 | $59 |
| SD | Sturgis / Spearfish | Meade / Butte / Lawrence | October 1 | May 31 | $91 | $59 |
| SD | Sturgis / Spearfish | Meade / Butte / Lawrence | June 1 | August 31 | $142 | $59 |
| SD | Sturgis / Spearfish | Meade / Butte / Lawrence | September 1 | September 30 | $91 | $59 |
| TN | Brentwood / Franklin | Williamson | $121 | $59 | ||
| TN | Chattanooga | Hamilton | $100 | $64 | ||
| TN | Knoxville | Knox | $96 | $59 | ||
| TN | Memphis | Shelby | $113 | $59 | ||
| TN | Nashville | Davidson | October 1 | June 30 | $161 | $59 |
| TN | Nashville | Davidson | July 1 | August 31 | $151 | $59 |
| TN | Nashville | Davidson | September 1 | September 30 | $161 | $59 |
| TX | Arlington / Fort Worth / Grapevine | Tarrant County / City of Grapevine | $152 | $59 | ||
| TX | Austin | Travis | October 1 | December 31 | $141 | $59 |
| TX | Austin | Travis | January 1 | March 31 | $158 | $59 |
| TX | Austin | Travis | April 1 | September 30 | $141 | $59 |
| TX | Big Spring | Howard | $124 | $54 | ||
| TX | College Station | Brazos | $110 | $59 | ||
| TX | Corpus Christi | Nueces | $106 | $59 | ||
| TX | Dallas | Dallas | October 1 | December 31 | $135 | $64 |
| TX | Dallas | Dallas | January 1 | May 31 | $146 | $64 |
| TX | Dallas | Dallas | June 1 | September 30 | $135 | $64 |
| TX | El Paso | El Paso | $98 | $59 | ||
| TX | Galveston | Galveston | October 1 | May 31 | $100 | $64 |
| TX | Galveston | Galveston | June 1 | August 31 | $125 | $64 |
| TX | Galveston | Galveston | September 1 | September 30 | $100 | $64 |
| TX | Houston (L.B. Johnson Space Center) | Montgomery / Fort Bend / Harris | $135 | $59 | ||
| TX | Laredo | Webb | $92 | $59 | ||
| TX | McAllen | Hidalgo | $94 | $59 | ||
| TX | Midland | Midland | October 1 | October 31 | $150 | $64 |
| TX | Midland | Midland | November 1 | March 31 | $127 | $64 |
| TX | Midland | Midland | April 1 | September 30 | $150 | $64 |
| TX | Pearsall | Frio / Medina / La Salle | October 1 | March 31 | $91 | $54 |
| TX | Pearsall | Frio / Medina / La Salle | April 1 | May 31 | $99 | $54 |
| TX | Pearsall | Frio / Medina / La Salle | June 1 | September 30 | $91 | $54 |
| TX | Pecos | Reeves | $133 | $54 | ||
| TX | Plano | Collin | $120 | $59 | ||
| TX | Round Rock | Williamson | $99 | $59 | ||
| TX | San Angelo | Tom Green | $96 | $59 | ||
| TX | San Antonio | Bexar | $121 | $64 | ||
| TX | South Padre Island | Cameron | October 1 | February 28 | $91 | $59 |
| TX | South Padre Island | Cameron | March 1 | May 31 | $101 | $59 |
| TX | South Padre Island | Cameron | June 1 | August 31 | $116 | $59 |
| TX | South Padre Island | Cameron | September 1 | September 30 | $91 | $59 |
| TX | Waco | McLennan | $99 | $59 | ||
| UT | Moab | Grand | October 1 | October 31 | $162 | $64 |
| UT | Moab | Grand | November 1 | February 28 | $91 | $64 |
| UT | Moab | Grand | March 1 | September 30 | $162 | $64 |
| UT | Park City | Summit | October 1 | November 30 | $126 | $74 |
| UT | Park City | Summit | December 1 | March 31 | $235 | $74 |
| UT | Park City | Summit | April 1 | September 30 | $126 | $74 |
| UT | Provo | Utah | $95 | $59 | ||
| UT | Salt Lake City | Salt Lake / Tooele | October 1 | December 31 | $115 | $59 |
| UT | Salt Lake City | Salt Lake / Tooele | January 1 | March 31 | $121 | $59 |
| UT | Salt Lake City | Salt Lake / Tooele | April 1 | September 30 | $115 | $59 |
| VA | Abingdon | Washington | $101 | $69 | ||
| VA | Blacksburg | Montgomery | October 1 | June 30 | $101 | $59 |
| VA | Blacksburg | Montgomery | July 1 | September 30 | $119 | $59 |
| VA | Charlottesville | City of Charlottesville / Albemarle / Greene | $126 | $69 | ||
| VA | Loudoun | Loudoun | $97 | $59 | ||
| VA | Lynchburg | Campbell / Lynchburg City | $96 | $59 | ||
| VA | Richmond | City of Richmond | October 1 | October 31 | $143 | $64 |
| VA | Richmond | City of Richmond | November 1 | August 31 | $132 | $64 |
| VA | Richmond | City of Richmond | September 1 | September 30 | $143 | $64 |
| VA | Roanoke | City limits of Roanoke | $107 | $59 | ||
| VA | Virginia Beach | City of Virginia Beach | October 1 | May 31 | $99 | $59 |
| VA | Virginia Beach | City of Virginia Beach | June 1 | August 31 | $185 | $59 |
| VA | Virginia Beach | City of Virginia Beach | September 1 | September 30 | $99 | $59 |
| VA | Wallops Island | Accomack | October 1 | June 30 | $103 | $64 |
| VA | Wallops Island | Accomack | July 1 | August 31 | $184 | $64 |
| VA | Wallops Island | Accomack | September 1 | September 30 | $103 | $64 |
| VA | Warrenton | Fauquier | $94 | $59 | ||
| VA | Williamsburg / York | James City / York Counties / City of Williamsburg | October 1 | February 28 | $91 | $64 |
| VA | Williamsburg / York | James City / York Counties / City of Williamsburg | March 1 | August 31 | $104 | $64 |
| VA | Williamsburg / York | James City / York Counties / City of Williamsburg | September 1 | September 30 | $91 | $64 |
| VT | Burlington / St. Albans / Middlebury | Chittenden / Franklin / Addison | October 1 | October 31 | $125 | $64 |
| VT | Burlington / St. Albans / Middlebury | Chittenden / Franklin / Addison | November 1 | April 30 | $101 | $64 |
| VT | Burlington / St. Albans / Middlebury | Chittenden / Franklin / Addison | May 1 | September 30 | $125 | $64 |
| VT | Manchester | Bennington | October 1 | October 31 | $121 | $69 |
| VT | Manchester | Bennington | November 1 | June 30 | $101 | $69 |
| VT | Manchester | Bennington | July 1 | September 30 | $121 | $69 |
| VT | Montpelier | Washington | $115 | $74 | ||
| VT | Stowe | Lamoille | October 1 | October 31 | $143 | $74 |
| VT | Stowe | Lamoille | November 1 | June 30 | $126 | $74 |
| VT | Stowe | Lamoille | July 1 | September 30 | $143 | $74 |
| VT | White River Junction | Windsor | October 1 | October 31 | $103 | $69 |
| VT | White River Junction | Windsor | November 1 | January 31 | $97 | $69 |
| VT | White River Junction | Windsor | February 1 | September 30 | $103 | $69 |
| WA | Everett / Lynnwood | Snohomish | $117 | $64 | ||
| WA | Ocean Shores | Grays Harbor | October 1 | June 30 | $94 | $69 |
| WA | Ocean Shores | Grays Harbor | July 1 | August 31 | $123 | $69 |
| WA | Ocean Shores | Grays Harbor | September 1 | September 30 | $94 | $69 |
| WA | Olympia / Tumwater | Thurston | $103 | $69 | ||
| WA | Port Angeles / Port Townsend | Clallam / Jefferson | October 1 | June 30 | $102 | $74 |
| WA | Port Angeles / Port Townsend | Clallam / Jefferson | July 1 | August 31 | $144 | $74 |
| WA | Port Angeles / Port Townsend | Clallam / Jefferson | September 1 | September 30 | $102 | $74 |
| WA | Richland / Pasco | Benton / Franklin | $96 | $59 | ||
| WA | Seattle | King | October 1 | October 31 | $205 | $74 |
| WA | Seattle | King | November 1 | May 31 | $167 | $74 |
| WA | Seattle | King | June 1 | August 31 | $240 | $74 |
| WA | Seattle | King | September 1 | September 30 | $205 | $74 |
| WA | Spokane | Spokane | $99 | $64 | ||
| WA | Tacoma | Pierce | $120 | $64 | ||
| WA | Vancouver | Clark / Cowlitz / Skamania | $169 | $64 | ||
| WI | Appleton | Outagamie | $97 | $64 | ||
| WI | Brookfield / Racine | Waukesha / Racine | $100 | $59 | ||
| WI | Madison | Dane | $115 | $59 | ||
| WI | Milwaukee | Milwaukee | $119 | $64 | ||
| WI | Sheboygan | Sheboygan | $94 | $59 | ||
| WI | Sturgeon Bay | Door | October 1 | June 30 | $91 | $54 |
| WI | Sturgeon Bay | Door | July 1 | August 31 | $96 | $54 |
| WI | Sturgeon Bay | Door | September 1 | September 30 | $91 | $54 |
| WI | Wisconsin Dells | Columbia | October 1 | May 31 | $101 | $59 |
| WI | Wisconsin Dells | Columbia | June 1 | September 30 | $127 | $59 |
| WV | Charleston | Kanawha | $107 | $54 | ||
| WV | Morgantown | Monongalia | $105 | $54 | ||
| WV | Wheeling | Ohio | $115 | $54 | ||
| WY | Cody | Park | October 1 | May 31 | $108 | $64 |
| WY | Cody | Park | June 1 | September 30 | $148 | $64 |
| WY | Evanston / Rock Springs | Sweetwater / Uinta | $100 | $59 | ||
| WY | Gillette | Campbell | October 1 | May 31 | $95 | $59 |
| WY | Gillette | Campbell | June 1 | August 31 | $111 | $59 |
| WY | Gillette | Campbell | September 1 | September 30 | $95 | $59 |
| WY | Jackson / Pinedale | Teton / Sublette | October 1 | June 30 | $141 | $74 |
| WY | Jackson / Pinedale | Teton / Sublette | July 1 | August 31 | $217 | $74 |
| WY | Jackson / Pinedale | Teton / Sublette | September 1 | September 30 | $141 | $74 |
Enrolled with the United States Treasury Department to practice before the IRS, governed by rules stipulated in United States Treasury Circular 230. As a Federally Authorized Tax Practitioner and a tax appeals specialist my Enrolled Agent License #85353 is issued by the United States Treasury. With this license I work for U.S. taxpayers everywhere to resolve tax matters and de-escalate stress about taxes or tax disputes for individuals and corporations with federal and state issues.
2 comments on “For All Who Travel for Work – New Per Diem Rates Published”
Can a courier claim per diem rates?
If you incur travel expenses while traveling away from your tax home then you may be allowed to claim a per diem. Here are some examples that helped me understand traveling away from one’s tax home:
1. You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. You are considered to be away from home.
2. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home.
More information can be gleaned via IRS Pub 463 found here -> https://www.irs.gov/pub/irs-pdf/p463.pdf
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