There are several business lines associated with the GSA SmartPay® program.
To pay for travel and travel related expenses. Primary mechanism used to purchase airline, rail and bus tickets at significantly reduced fares under the GSA City Pair Program (CPP).
Individually Billed Account (IBA) or CBA.
Helpful Hints for Travel Account Use [PDF, 14 pages].
To pay for the purchase of fuel, maintenance and repair of government owned/operated motor equipment, aviation, small marine vessels and large marine vessels.
Helpful Hints for Fleet Account Use [PDF, 10 pages].
Tax Advantage Travel
To pay for travel and travel related expenses.
Combines IBA and CBA transactions to provide tax exemption at the point of sale for rental car and lodging expenses.
To pay for purchases involving two or more business lines (i.e. fleet, purchase, and/or travel) on a single account.
Most times considered to be a CBA and should be exempt from state sales tax.