State Tax Exemption Information for Government Charge Cards

When you use a Government Purchase Card (GPC) 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.

A charge card for certain U.S. Government employees to use when buying mission-related supplies or services using simplified acquisition procedures, when applicable, and when the total cost does not exceed micro-purchase thresholds.

Last Reviewed: 2022-06-16