Who Should Report an Expenditure? Use the Point of Sale Test!

To determine whether an expenditure is attributable to a lobbyist or employer, the OLIG uses a point of sale test.  From the perspective of the recipient the OLIG asks: At the time of the expenditure, who would the recipient say paid for or provided the expenditure?

John Lobbyist meets with Jane Legislator on behalf of ABC Employer.  John buys Jane Legislator a cup of coffee and is later reimbursed for the expense by ABC Employer.  The coffee is a lobbyist expenditure, even though he was later reimbursed, Jane Legislator would perceive John Lobbyist as providing the coffee.

John Lobbyist and CEO of ABC Employer take Jane Legislator out to dinner.  CEO picks up the check at the end of dinner utilizing his credit card.  Jane Legislator would perceive this, and it should be reported as, an Employer expenditure.