State Tax Exemption Information for Government Charge Cards

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Alabama Department of Revenue Division
334-242-1490

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Additional Information or Instructions: Alaska does not have state sales and use tax. Localities and municipalities may still assess other taxes (e.g., room, bed, lodging).

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, for rental vehicles only.

Who do I contact if I have questions?
Alaska Department of Revenue
907-269-6620

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
American Samoa Tax Office - Department of the Treasury
684-633-4116

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Additional information or instructions: Unlike most States, the State of Arizona does not directly assess a State sales tax to the cardholder, and instead assesses a transaction privilege tax on the merchant. All merchants doing business in the State of Arizona are subject to the transaction privilege tax. The State of Arizona allows for merchants doing business with the Federal Government, using a CBA solution, to request an exemption from the transaction privilege tax with the Transaction Privilege Tax Exemption Certificate. Please note that the merchant is not required to process the exemption form and should the merchant choose not to engage in the exemption process, the State allows the transaction privilege tax to be passed along from the merchant to the cardholder. This is allowable as the pass along transaction privilege tax is not a State sales tax.

Do I need a form? Yes, forms are required for Transaction Privilege tax exemptions made for Purchase Card transactions.

Who do I contact if I have questions?
Arizona Department of Revenue
602-255-3381

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Arkansas Department of Finance and Administration
501-682-7104

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
California Department of Tax and Fee Administration
800-400-7115

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Colorado Department of Revenue
303-238-7378

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Connecticut Department of Revenue
860-297-5962

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.

Who do I contact if I have questions?
Delaware Division of Revenue
302-577-8779

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
DC Office of Tax and Revenue
202-727-4829

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? No form is required.

Who do I contact if I have questions?
Florida Department of Revenue
850-488-6800

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Georgia Department of Revenue
404-417-6649

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Guam Department of Revenue and Taxation
671-635-1835

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Additional Information or Instructions:
The State of Hawaii does not directly impose State sales tax on consumers. As of June 30, 2013, 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."

Do I need a form? No forms are required.

Who do I contact if I have questions?
Hawaii Department of Taxation
808-587-1577

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Idaho State Tax Commision
800-972-7660

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Additional Information or Instructions:
The State of Illinois does not directly impose State sales tax on consumers, instead it assesses a gross receipts tax on vendors. Vendors have the ability to pass the cost of the gross receipts tax to card holders. This is allowable, even on CBA transactions. If an agency has an exemption identification number (E-number), vendors may be exempted from the gross receipts tax.

Do I need a form? No forms are required, however to receive an exemption, agencies are required to have an Exemption Identification Number (E-number). For information on how to receive an E-number, please contact the Illinois Department of Revenue's Central Registration at (217-785-3707). Please note that vendors may request form CRT-61 Certificate of Resale, but as long as a vendor is provided an E-number, the form is not required.

Who do I contact if I have questions?
Illinois Department of Revenue
800-732-8866

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Indiana Department of Revenue
317-233-2240

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Iowa Department of Revenue
515-281-3114

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.

Who do I contact if I have questions?
Kansas Department of Revenue
785-368-8222

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Kentucky Department of Revenue
502-564-5170

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.
Official Louisiana Exemption Certificate forms for:

In addition to applicable forms, Federal Government employees may be required to present an active GSA SmartPay charge card, valid government identification, and either valid travel orders on agency letterhead or one of the completed forms above.

Who do I contact if I have questions?
Louisiana Department of Revenue
225-219-7462

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Maine Department of Revenue
207-624-9693

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Comptroller of Maryland
800-638-2937

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? No forms are required. However, in order to claim exemption as a federal employee you must provide the hotel with the following:
A government identification as proof of being a federal government employee.
Proof that the employee is traveling at the direction of the federal government during the period of occupancy. This includes the reason, dates, and location for travel. This can be provided on agency letterhead or through electronic mail by authorized personnel.

Who do I contact if I have questions?
Massachusetts Department of Revenue, Exempt Organizations Unit:
617-887-6367

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Michigan Department of Treasury
517-636-4357

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Minnesota Department of Revenue
800-657-3777 or 651-296-6181

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Mississippi Department of Revenue
601-923-7700

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? No forms are required.

Who do I contact if I have questions?
Missouri Department of Revenue
573-751-2836

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Montana Department of Revenue
866-859-2254 or 406-444-5828

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Nebraska Department of Revenue
402-471-5729

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Nevada Department of Revenue
866-962-3707

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
New Hampshire Department of Revenue
603-230-5000

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are not required. However, cardholders must provide vendors with one of the following:

  1. Copy of a purchase order, if there is an existing contract.
  2. If there is not an existing contract,
  3. a signed document on agency letterhead authorizing the official government purchase.
  4. For cash purchases under $150, the submission of Form ST-4.

Who do I contact if I have questions?
New Jersey Department of Treasury
609-826-4400

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Additional Information or Instructions
The State of New Mexico does not directly impose State sales tax on consumers, instead it assesses a gross receipts tax on vendors. Vendors have the ability to pass the cost of the gross receipts tax to card holders. This is allowable, even on CBA transactions.

Do I need a form?
No forms are required. However, the Federal Government is only exempt from specific types of transactions in New Mexico. For example, centrally billed accounts are not subject to gross receipts taxes on tangible property. Hotels and lodging, however, are considered intangible property and are subject to gross receipts tax.

In most cases, the presentation of your centrally billed card bearing the legend "United States of America" should be enough to qualify for the gross receipts exemption so long as it is an applicable transaction type such as tangible property. Some merchants, however, may require a Type 9 (purchase of tangible personal property by a governmental entity) nontaxable transaction certificate.

Who do I contact if I have questions?
New Mexico Taxation and Revenue Department
866-285-2996

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, forms are required.

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 identification..

Who do I contact if I have questions?
New York Department of Taxation and Finance
518-485-2889

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card Transactions.

Who do I contact if I have questions?
North Carolina Department of Revenue
877-252-3052

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
North Dakota Office of the State Tax Commissioner
701-328-1246

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Division of Revenue and Taxation
670-664-1000

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.
However, a Sales and Use Tax Blanket Exemption Certificate can help confirm the transaction is not subject to sales tax in a time where the vendor may be unsure of the validity of the transaction.

Who do I contact if I have questions?
Ohio Department of Taxation Business
888-405-4039

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Oklahoma Tax Commission
405-521-3160

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? No forms are required. However, you must provide proof of federal employment.
Some cities (e.g., Portland, Salem, Eugene) require federal government employees claiming the exemption must provide to the lodging establishment with an additional form.

Who do I contact if I have questions?
Oregon Department of Revenue
800-356-4222

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes a form is required.

  • The Pennsylvania Exemption Certificate is required for all purchases. Check box #2 and follow the instructions listed on the form. IBAs may have further documentation requirements to receive exemption from the hotel occupancy tax.

Who do I contact if I have questions?
Pennsylvania Department of Revenue
717-787-1064

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes a form is required.

Who do I contact if I have questions?
Puerto Rico Department of Treasury
787-721-2020 or 787-729-0112

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Rhode Island Department of Revenue
401-574-8955

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
South Carolina Department of Revenue
844-898-8542

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
South Dakota Department of Revenue: South Dakota Department of Revenue
800-829-9188

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Tennessee Department of Revenue
615-253-0600

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, a form is required.

Who do I contact if I have questions?
Texas Comptroller of Public Accounts
800-252-5555

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Utah State Tax Commission
800-662-4335 or 801-297-2200

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
Vermont Department of Taxation
802-828-2551

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? No forms are required.

Who do I contact if I have questions?
Virgin Islands Bureau of Internal Revenue
340-715-1040

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Virginia Department of Taxation
804-367-8037

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Washington State Department of Revenue
360-705-6705

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.

Who do I contact if I have questions?
West Virginia State Tax Department
800-982-8297

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Is Travel IBA (6th digit 1, 2, 3, 4) Sales Tax Exempt? Yes

Do I need a form? Yes, a form is required.

Who do I contact if I have questions?
Wisconsin Department of Revenue
608-266-2776

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? No forms are required.

Who do I contact if I have questions?
Wyoming Department of Revenue
307-777-5200

Last Reviewed: 2022-01-13