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.

CONTACTS

Center for Charge Card Management
703-605-2808

gsa_smartpay@gsa.gov

RELATED INFORMATION

For per diem information
Lookup per diem rates

For govt charge card information
Visit the GSA SmartPay website

For travel policy information
View Federal Travel Regulations

For travel policy questions
Email travelpolicy@gsa.gov

Last Reviewed: 2022-06-16

PER DIEM LOOK-UP

1 Choose a location

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Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense.

Rates for foreign countries are set by the State Department.

2 Choose a date

Select Fiscal Year

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Rates are available between 10/1/2020 and 09/30/2023.

The End Date of your trip can not occur before the Start Date.