State Tax Exemption Information for Government Charge Cards

When you use a government purchase card such as the "GSA SmartPay" travel card for business travel, your lodging and rental car costs may be exempt from state sales tax.

  • Centrally Billed Account (CBA) cards are exempt from state taxes in EVERY state. Certain states require forms for CBA purchase cards and CBA travel cards.
  • Individually Billed Account (IBA) travel cards are not exempt in all states. Certain states where IBA cards are exempt require forms.

Not sure if your travel card is CBA or IBA? Check on the GSA SmartPay Website.

Alaska

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I tax exempt from state taxes?

IBA/ Travel Card - Yes. Currently Alaska does not have statewide state sales and use tax.

CBA (Purchase Card) - Yes. Currently Alaska does not have statewide state sales and use tax.

*Please note that local sales taxes may be assessed. An example of a local tax in the city Anchorage is a "bed tax" which may be assessed when using the travel card. Government employees are not exempt from the bed tax and must pay when required.

What forms if any will I need?

No forms are required for Alaska.

Who is the main point of contact?
Tax Division: 907-343-6964

What are the important links?

Alaska Tax Division

Are there any additional information or instructions?
No

*Updated 4/3/14

Alabama

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt but construction projects have further details required (See links below)

What forms if any will I need?
No forms are required for IBAs and CBA Cards with the exception of construction projects.

Who is the main point of contact?
Alabama Department of Revenue: Sales, Use & Business Tax Division:
334-242-1490

What are the important links?
Alabama Department of Revenue: Sales, Use & Business Tax Division

Are there any additional information or instructions?

*Updated 3/31/14

Arkansas

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Arkansas.

Who is the main point of contact?
Arkansas Department of Finance and Administration, Sales and Use Tax:
501-682-7104

What are the important links?
Arkansas Department of Finance and Administration

Are there any additional information or instructions?
Arkansas DFA Revenue Rules

Arizona

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, except the Transaction Privilege Tax*

What forms if any will I need?
No forms are required for Arizona.

Who is the main point of contact?
Arizona Department of Revenue, Business Taxes: 602-255-2060

What are the important links?
Arizona Department of Revenue

Are there any additional information or instructions?
*Arizona Transaction Privilege Tax Ruling: As stated on page three, "Transactions with the United States Government under other business classifications, such as utilities, telecommunications, job printing, commercial lease, transient lodging, restaurant, and prime contracting, are subject to transaction privilege tax." The reasoning for this is because the tax is levied on the seller, and not on the consumer directly, so the Constitutional immunity does not apply, as explained on the top of page three. Therefore, the tax will have to be paid.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

California

Am I exempt from state taxes?

IBA/ Travel Card - Exempt from sales tax; may be exempt from occupancy tax depending on the county's policy

The state of California does not charge sales tax at hotels, so federal employees will not have to pay sales tax.

However, California hotels may charge an occupancy tax. This tax is up to each COUNTY, not the state as a whole, on whether or not they will exempt IBAs. Therefore, please visit the county's website for the county to which you are travelling, to download the respective form if they have one.

CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
We encourage all travelers to call the hotel before they travel to know what documentation will be required in California, so they can visit the county website in advance if a form is required.

Who is the main point of contact?
California State Board of Equalization:
800-400-7115 or
916-445-6362

What are the important links?
California Publication 102
California State Board of Equalization

Are there any additional information or instructions?
Pub 102: Sales to the United States Government

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 10/07/14

Colorado

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Affidavit of Sale Paid by Government Credit Cards

Who is the main point of contact?
Colorado Department of Revenue: 303-238-7378

What are the important links?
Colorado Department of Revenue - Government Exemptions

Are there any additional information or instructions?
Government Purchases Exemptions (Taxpayer Services Division)

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 8/06/14

District Of Columbia

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for DC.

Who is the main point of contact?
DC Office of Tax and Revenue: 202-727-4829

What are the important links?
Office of Tax and Revenue: Tax Law and Guidance

Are there any additional information or instructions?
DC OTR’s Position for Sales Tax Concerning Hotels
DC District of Columbia Sales Tax Exemption Payment Policy

Florida

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
In order to receive tax exemption in the state of Florida, a federal government employee needs to present their Federal Government Travel or Purchase card and complete one of the following two options:

  1. The Federal employee can either provide the Exemption Certificate (which is included in Florida Administrative Code Rule 12A-1.038(4)(c)) or
  2. The vendor can photocopy their charge card.

Note: Since Visa and MasterCard have several restrictions surrounding photocopying charge cards, the Exemption Certificate is the preferred method to use to receive the exemption. This Exemption Certificate may be used for both IBA and CBA cards. Click here to download a copy of the Florida Exemption Certificate...

Who is the main point of contact?
Florida General Tax Administration Customer Service: 800-352-3671

What are the important links?
Florida’s Sales and Use Tax
Florida Department of Revenue

Are there any additional information or instructions?
No

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 4/3/14

Delaware

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are applicable.

Who is the main point of contact?
Business Tax Assistance: 302-577-8205

What are the important links?
Exemption and Re-sellers Certificates
State of Delaware: Division of Revenue

Are there any additional information or instructions?
No

*Updated 3/31/14

Connecticut

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Connecticut Exempt Purchases by Qualifying Government CERT-134 (CBA only)

Who is the main point of contact?
Connecticut Department of Revenue: 860-297-5962

What are the important links?
Connecticut Department of Revenue

Are there any additional information or instructions?
PS 2009(2): Retailer’s Acceptance of US Government “GSA SmartPay 2” Charge Cards for Exempt Purchases

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 3/31/14

Georgia

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Georgia Sales Tax Certificate of Exemption Form ST-5

Who is the main point of contact?
Georgia Department of Revenue, Tax Law and Policy: 404-417-6649

What are the important links?
Georgia Department of Revenue

Are there any additional information or instructions?
No

*Updated 3/31/14

Hawaii

Attention: The State of Hawaii has repealed Act 105 as of June 30, 2013 which means the temporary suspension of exemptions of taxes on federal purchases of goods has been lifted. Therefore, the State of Hawaii will exempt federal government customers from the General Excise Tax for the Purchase of "goods/tangibles" when using a Purchase Card. However, federal government employees will still be charged taxes for "services".

History of Hawaii's Taxation Status: Unlike most states, Hawaii doesn't have a sales tax. Hawaii had previously provided an exemption for sales to the Federal Government prior to releasing Act 105, which suspended this exemption. However, Tax Information Release No. 2013-04 suspends Act 105 and means Hawaii is no longer charging taxes on Federal spending on goods/tangibles when using a GSA Purchase Card.

Contact Information: For questions, concerns and guidelines for reclamation of taxes please email tax.directors.office@hawaii.gov or call 1-808-587-1510 (Hawaii is 6 hours behind EST)

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card/Fleet Card - Yes for "goods/tangibles" and No for "services".

What forms if any will I need?
No forms are required for Hawaii.

Who is the main point of contact?
State of Hawaii Department of Taxation Technical Section Staff
Phone: 808-587-1577
Email: tax.technical.section@hawaii.gov

What are the important links?
Hawaii Department of Taxation

Are there any additional information or instructions?
N/A

Illinois

Attention: Illinois levies taxes on the merchant or vendor, which can then be passed on to the cardholder regardless of what type of charge card is used.

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Only tangible personal property invoiced directly to, and paid by, governmental bodies that have an exemption identification number (E-number) are exempt. Other purchases will not be exempt.

What forms if any will I need?
No forms are required; however, you will need an exemption identification number (or E-number). For information on how to receive an E-number, contact the Illinois Department of Revenue.

Who is the main point of contact?
Illinois Department of Revenue: 800-732-8866

What are the important links?
Illinois Department of Revenue

Are there any additional information or instructions?
http://www.ilga.gov/ commission/jcar/admincode/086/ 086001300S20800R.html

Idaho

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
CBA Travel Card Sales Tax Exemption on Lodging Form ST-104-HM

Who is the main point of contact?
Idaho State Tax Commission: 800-972-7660

What are the important links?
Idaho State Tax Commission

Are there any additional information or instructions?
Idaho an Educational Guide to Sales Tax In the State of Idaho

*Updated 3/31/14

Indiana

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Indiana.

Who is the main point of contact?
Indiana Department of Revenue: 317-233-4015

What are the important links?
Indiana Department of Revenue

Are there any additional information or instructions?
Indiana Information Bulletin #4: Sales Tax May 2010

Iowa

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are tax exempt.

What forms if any will I need?
Iowa CBA Purchase Card Sales Tax Exemption Certificate

Who is the main point of contact?
Department of Revenue: 515-281-3114

What are the important links?
Iowa Department of Revenue

Are there any additional information or instructions?
Federal Employees Not Necessarily Exempt

*Updated 3/31/14

Kansas

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes only?

IBA/ Travel Card - The cardholder’s state tax lodging is exempt only when on official government travel, has a Government ID, and one the Exemption Certificates below is presented to the hotel. Outside of lodging when using the IBA Travel card other purchases (travel expenses) are taxable if the sixth digit of the account number is 1, 2, 3, or 4.

CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
CBA/IBA (Lodging) - Form ST-28G (Rev. 1/09)
CBA/IBA Travel Form ST-28H Sales and/or Transient Guest Tax Exemption Certificate (2/14)

Who is the main point of contact?
Kansas Department of Revenue
Phone: 785-368-8222

What are the important links?
Kansas Department of Revenue

Are there any additional information or instructions?
Kansas DOR Sales Tax Exemptions
Kansas Exemption Certificates (Sales Tax Exemption)

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 3/31/14

Kentucky

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Kentucky.

Who is the main point of contact?
Kentucky Department of Revenue: 502-564-5170

What are the important links?
Kentucky Department of Revenue

Are there any additional information or instructions?
Kentucky Sales Tax Exemption Information

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

*Updated 4/3/14

Maine

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Maine.

Who is the main point of contact?
Maine Department of Revenue: 207-624-9693
Email: sales.tax@maine.gov

What are the important links?
Maine Department of Revenue

Are there any additional information or instructions?
Maine Revenue Services Sales, Fuel & Special Tax Division Instructional Bulletin 36

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Louisiana

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Official Louisiana Exemption Certificate forms for:

Who is the main point of contact?
Louisiana Department of Revenue: 225-219-7462

What are the important links?
Louisiana Department of Revenue

Are there any additional information or instructions?
Louisiana Revenue Ruling No. 07-008 Sales Tax Federal Credit Card Purchases

Michigan

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
CBA Michigan Sales and Use Tax Certificate of Exemption

Who is the main point of contact?
Michigan Department of Treasury: 517-636-4357

What are the important links?
Michigan Taxes Department of Treasury

Are there any additional information or instructions?
Michigan Department of Treasury Business Tax

*Updated 4/3/14

Massachusetts

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes IBA travel cards are exempt. In order to claim exemption as a federal employee, you must provide the hotel with the following:

1. A government identification as proof of being a federal government employee.
2. Proof that the employee is traveling at the direction of the federal government during the period of occupancy.

For further details on the approved documentation of proof of employment needed when traveling, please view the "Room Occupancy Excise Tax" section on the Massachusetts Department of Revenue website. You may also refer to Technical Information Release 01-21.

CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?

No forms are required. You must just provide:

a) proof of identification that the occupant is an employee or agent of the federal government, and
b) proof that the occupant is traveling at the direction of the federal government during the period of occupancy.

*Note: Although you may be exempt from state taxes, you may be liable to pay local taxes. Please verify local taxes with the point of contact provided below.

Who is the main point of contact?
Massachusetts Department of Revenue, Exempt Organizations Unit:
617-887-6367

What are the important links?
Massachusetts Department of Revenue
Guide to Trustee Taxes

Are there any additional information or instructions?
No

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 5/29/14

Maryland

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Maryland.

Who is the main point of contact?
Comptroller of Maryland: 800-638-2937

What are the important links?
Maryland Tax Exempt Sales to Government Employees
Maryland Sales and Use Tax

Are there any additional information or instructions?
Maryland Sales to Government Employees

*Updated 4/3/14

Minnesota

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Minnesota Revenue Certificate of Exemption (CBA only)

Who is the main point of contact?
Minnesota Department of Revenue: 800-657-3777 or 651-296-6181

What are the important links?
Minnesota Department of Revenue

Are there any additional information or instructions?
Minnesota Sales and Use Tax Instruction Booklet – July 2009

Mississippi

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Mississippi.

Who is the main point of contact?
Mississippi Department of Revenue: 601-923-7000

What are the important links?
Mississippi Department of Revenue

Are there any additional information or instructions?
Mississippi Sales Tax FAQs

Montana

Am I exempt from state taxes?

IBA/ Travel Card – No
CBA/ Purchase Card - Yes, CBA accounts are exempt.

What forms if any will I need?
No form needed

Who is the main point of contact?
Department of Revenue: 866-859-2254 or 406-444-5828

What are the important links?
Montana State Website

Are there any additional information or instructions?
Montana Administrative Rules of Montana

*Updated 4/3/14

Missouri

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - IBA cards are exempt from state taxes (only) as long as a Government ID is presented and purchase is behalf of the Government except for motor vehicle rentals. Vehicle rentals are taxable at the time of leasing.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Missouri.

Who is the main point of contact?
Missouri Department of Revenue: 573-751-2836

What are the important links?
Missouri Department of Revenue

Are there any additional information or instructions?
Missouri FAQ Sales Tax Taxability and Exemptions
Missouri Sales Tax Taxability and Exemptions Federal Employees and Vehicle Rental/Leasing

*Updated 2/24/15

Nevada

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Nevada.

Who is the main point of contact?
Nevada Department of Revenue: 866-962-3707

What are the important links?
Nevada Department of Revenue

Are there any additional information or instructions?
Transient Lodging Tax - Government Exemptions

*Updated 7/17/14

New Jersey

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
New Jersey Streamline Exemption Form

Who is the main point of contact?
New Jersey Department of Treasury: 609-826-4400

What are the important links?
New Jersey Department of the Treasury

Are there any additional information or instructions?
New Jersey Tax Division Bulletin S&U-5 Sales to Exempt Organizations
New Jersey Division of Taxation: Sales Tax Guidelines

*Updated 4/3/14

Nebraska

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Nebraska CBA Exemption Certificate Form 13

Who is the main point of contact?
Nebraska Department of Revenue: 402-471-5729

What are the important links?
Nebraska Department of Revenue

Are there any additional information or instructions?
No

*Updated 4/3/14

New Hampshire

Am I exempt from state taxes?

IBA/ Travel Card - No.
CBA/ Purchase Card - Yes, CBA cards are tax exempt.

What forms if any will I need?
No forms are required.

Who is the main point of contact?
New Hampshire Department of Revenue Government: 603-271-2191

What are the important links?
New Hampshire Department of Revenue

Are there any additional information or instructions?
New Hampshire 2010 Meals Rentals Tax Booklet RSA 78-A – REV 700

New York

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt from sales taxes with the exception of rental cars, occupancy taxes, city/county taxes, and the Javits fee.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
New York State and Local Sales and use Tax Exemption Certificate ST-129 for Lodging
Note: Form ST-129 cannot be used to claim exemption from locally imposed and administered hotel occupancy taxes, also known as local bed taxes. When presenting the certificate you must also provide Government ID. Government entities are not allowed to use Form ST-119.1 for tax exemption. Only use Form ST-129 to qualify for exemptions. For confirmation of exemption to sellers for purchases please contact 518-457-2782.

Who is the main point of contact?
New York Department of Taxation and Finance: Sales Tax Information Center: 518-485-2889

What are the important links?
Purchases and Sales by Governmental Entities
New York Publication 848 (Pages 18–22, 27-29, and 31)
New York Department of Taxation and Finance Business

Are there any additional information or instructions?
New York Sales Tax Organizations

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program
1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
2. On the drop-down menu, select “Your Account”
3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
4. Upload the Tax Exemption Form
5. Accept the Terms & Conditions, if authorized to do so
6. Select “Upload” and complete the remaining steps to complete enrollment

Note: New York will only provide a form when an agency provides them with their tax ID number.

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 4/3/14

New Mexico

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for New Mexico.

Who is the main point of contact?
New Mexico Taxation and Revenue Department: 505-827-0700

What are the important links?
New Mexico Taxation and Revenue Department

Are there any additional information or instructions?
New Mexico FYI-240 for Your Information

North Carolina

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for North Carolina.

Who is the main point of contact?
North Carolina Department of Revenue: 877-252-3052

What are the important links?
North Carolina United States Government
North Carolina Department of Revenue

Are there any additional information or instructions?
North Carolina Sales and Use Tax Technical Bulletins Section 37

*Updated 4/3/14

Ohio

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Ohio.

Who is the main point of contact?
Ohio Department of Taxation Business: 888-405-4039

What are the important links?
Ohio Sales & Use Tax

Are there any additional information or instructions?
Ohio Income Tax Columbus Ohio

*Updated 4/3/14

Oregon

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt from state lodging taxes.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Oregon, but you must display proof of federal employment.

Who is the main point of contact?
Oregon Department of Revenue: 503-945-8123 and 800-356-4222
Email: Spa.Help@oregon.gov

What are the important links?
Oregon Department of Revenue
Oregon State Lodging Tax

Are there any additional information or instructions?
Oregon Department of Revenue Business State Lodging Tax Information
Oregon Summary of Oregon Taxes – Sales Tax (Page 9)

*Updated 4/3/14

Oklahoma

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Oklahoma.

Who is the main point of contact?
Oklahoma Tax Commission Sales Tax Information: 405-521-3160

What are the important links?
Oklahoma Tax Commission

Are there any additional information or instructions?
Oklahoma OAC Chapter 65: Sales and Use Tax Part 25 Government Entities 710-65-13-130

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

North Dakota

Am I texempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Form SFN 21937 - Exemption Certificate (CBA Travel Only - Hotel and Motel Accommodations)

Who is the main point of contact?
North Dakota Sales & Use Tax: 701-328-1246
Email: salestax@nd.gov

What are the important links?
North Dakota Office of State Tax Commissioner: Sales & Special Sales Tax

Are there any additional information or instructions?
North Dakota Sales Tax Hotels & Motels

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

Rhode Island

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Rhode Island Sales and Use Tax Exemption Purchase Certificate

Who is the main point of contact?
Rhode Island Department of Revenue: 401-574-8955

What are the important links?
Rhode Island Division of Taxation

Are there any additional information or instructions?
Rhode Island Sales Regulation SU 07-48

South Carolina

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
South Carolina CBA Exemption Certificate ST-8

Who is the main point of contact?
South Carolina Department of Revenue: 803-896-1420

What are the important links?
South Carolina Department of Revenue

Are there any additional information or instructions?
South Carolina Revenue Ruling 09-1
South Carolina Revenue Ruling 13-2

*Updated 11/14/14

Pennsylvania

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card- Yes, when the federal employee is on official US Government travel with supervisory approved documentation and is paid by the Government. Rental Car taxes are exempt.

CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required. For further details review the Pennsylvania Retailers’ Information (Page 12 under #11)
Pennsylvania Exemption Certificate

Who is the main point of contact?
Pennsylvania Department of Revenue: 717-787-1064

What are the important links?
Sales, Use and Hotel Occupancy Tax
Pennsylvania Department of Revenue

Are there any additional information or instructions?
For Information on Pennsylvania Sales, Local Sales Use Hotel Occupancy, and Rental Car Taxes download Retailer’s Information Guide (REV-717) under #7, #8, #8A, and #26.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

*Updated 4/3/14

South Dakota

Am I exempt from state taxes?

IBA/ Travel Card - No.
CBA/ Purchase Card - Yes, CBA cards are tax exempt.

What forms if any will I need?
Form RV066 - South Dakota Exemption of Certificate (CBA Only)

Who is the main point of contact?
South Dakota Department of Revenue: 800-829-9188

What are the important links?
South Dakota Department of Revenue

Are there any additional information or instructions?
South Dakota Hotels Motel Campgrounds Article

Utah

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
CBA Only: Utah State Tax Commission Exemption Certificate for Government TC-721G

Who is the main point of contact?
Utah State Tax Commission: 800-662-4335 or 801-297-2200

What are the important links?
Utah State Tax Commission Utah Tax & Motor Vehicle Information

Are there any additional information or instructions?
R865-19S-41 Sales to the United States Government and Its Instrumentalities

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Texas

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt.
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Hotel Occupancy Tax Exemption Form
Sales Tax Exemption

Who is the main point of contact?
Texas Tax Assistance and Customer Service: Sales and Use Taxes
800-252-5555

What are the important links?
Taxes Sales and Use Tax

Are there any additional information or instructions?
Texas Hotel Occupancy Tax Exemptions (96-224)

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Tennessee

Am exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Tennessee Sales or Use Tax Government Certificate of Exemption

Who is the main point of contact?
Tennessee Department of Revenue: 615-253-0600
Email: TN.Revenue@tn.gov

What are the important links?
Tennessee Department of Revenue

Are there any additional information or instructions?
Tennessee Purchases by Government Employees

Virginia

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Virginia.

Who is the main point of contact?
Virginia Department of Taxation: 804-367-8037

What are the important links?
Virginia Department of Taxation

Are there any additional information or instructions?
Virginia Federal Government Credit Card Purchases

Vermont

Am I exempt from state taxes?

IBA/ Travel Card - No.
CBA/ Purchase Card - Yes, CBA cards are exempt, but only when using an official Federal Government purchase card.

What forms if any will I need?
Vermont Sales Tax Exemption Certificate

Who is the main point of contact?
Vermont Department of Taxation: 802-828-2551

What are the important links?
Vermont Department of Taxation

Are there any additional information or instructions?
Vermont Meals and Rooms Info

*Updated 4/3/14

Washington

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Washington.

Who is the main point of contact?
Washington State Department of Revenue: 800-647-7706

What are the important links?
Washington State Department of Revenue

Are there any additional information or instructions?
Washington State Special Notice

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

  1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

West Virginia

Am I exempt from state taxes?

IBA/ Travel Card - No
CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Form WV/CST-280 - West Virginia Sales and Tax Exemption Certificate

Who is the main point of contact?
West Virginia State Tax Department: 800-982-8297

What are the important links?
West Virginia State Tax Department

Are there any additional information or instructions?
West Virginia 11159. Pursuant to West Virginia code

Wyoming

Am I exempt from state taxes?

IBA/ Travel Card - No.
CBA/ Purchase Card - Yes, CBA cards are tax exempt.

What forms if any will I need?

Who is the main point of contact?
Wyoming Department of Revenue: 307-777-7961

What are the important links?
Wyoming Department of Revenue

Are there any additional information or instructions?
Wyoming Excise Tax Division Tax Pub. #3

Wisconsin

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - Yes, IBA cards are exempt including rental car taxes.
CBA/ Purchase Card - Yes, CBA cards are exempt.
*Click here for more details on Wisconsin's tax policy

What forms if any will I need?
Form S-211 - Wisconsin Sales and Tax Exemption Certificate
Streamlined Sales and Use Tax Agreement – Wisconsin

Who is the main point of contact?
Wisconsin Department of Revenue: 608-266-2776

What are the important links?
Wisconsin Department of Revenue
Exempt Sales to the Federal Government

Are there any additional information or instructions?
Wisconsin Sales and Use Taxes
Wisconsin Sales and Use Tax FAQ link
Wisconsin Rental Car Exemption (Page 32)

*Updated 4/3/14

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