Centrally Billed Accounts (CBAs) are exempt from state taxes in EVERY state and requires a form in 13 states for CBA purchase cards and 2 states for CBA travel cards. Individually Billed Accounts (IBAs) travel cards are exempt in Puerto Rico, the US Virgin Islands, and 11 states (highlighted in yellow). IBA exemptions require a form in 6 states and in Puerto Rico. Please select your state/US territory of interest below to see the exemption status and download the appropriate form, if required.
- About GSA SmartPay
- Overview
- Eligibility
- Program Statistics
- New Legislation
- Logo & Designs
- SmartTax
- About GSA SmartTax
- Legal History
- Tax Information for Vendors
- Purchase Card
- Travel Card
- Fleet Card
- Surcharges and Other Fees
- SmartTax Quiz
- State Tax Information (US Map)
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- DC
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- American Samoa
- Guam
- Northern Mariana Islands
- Puerto Rico
- Virgin Islands
- Policies
- Glossary
- Resources
- Going Green!
- Program Coordinators
- Cardholders
- Businesses & Vendors
- News & Events
- Contact Information
- GSA SmartPay Savings Calculator
- About GSA SmartPay
- Overview
- Eligibility
- Program Statistics
- New Legislation
- Logo & Designs
- SmartTax
- About GSA SmartTax
- Legal History
- Tax Information for Vendors
- Purchase Card
- Travel Card
- Fleet Card
- Surcharges and Other Fees
- SmartTax Quiz
- State Tax Information (US Map)
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- DC
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- American Samoa
- Guam
- Northern Mariana Islands
- Puerto Rico
- Virgin Islands
- Policies
- Glossary
- Resources
- Going Green!
- Program Coordinators
- Cardholders
- Businesses & Vendors
- News & Events
- Contact Information
- GSA SmartPay Savings Calculator
The GSA SmartPay® program provides charge cards to agencies/departments throughout the U.S. government, as well as tribal governments, through master contracts that are negotiated with major national banks.
SmartPay® Charge Cards are for Official U.S. Government usage only.
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- About GSA SmartPay
- Overview
- Eligibility
- Program Statistics
- New Legislation
- Logo & Designs
- SmartTax
- About GSA SmartTax
- Legal History
- Tax Information for Vendors
- Purchase Card
- Travel Card
- Fleet Card
- Surcharges and Other Fees
- SmartTax Quiz
- State Tax Information (US Map)
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- DC
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- American Samoa
- Guam
- Northern Mariana Islands
- Puerto Rico
- Virgin Islands
- Policies
- Glossary
- Resources
- Going Green!
- Program Coordinators
- Cardholders
- Businesses & Vendors
- News & Events
- Contact Information
- GSA SmartPay Savings Calculator
T: 703.605.2808 | Email Support: gsa_smartpay@gsa.gov
This is an official U.S. Government Web site managed by the GSA.
This is an official U.S. Government Web site managed by the GSA.
