Understanding the Cards

GSA sent a letter to the states requesting tax exemption for purchases made using the GSA SmartPay charge cards. To understand how taxes should be treated, you need to determine what type of account was involved in the transaction and how the particular state treats those accounts.

There are three account types within GSA SmartPay Program:

  1. Centrally Billed Accounts (CBA): CBAs are card accounts where payment is made directly to the bank by the Government.
  2. Individually Billed Accounts (IBA): IBAs are card accounts where payment is made directly to the bank by the individual.
  3. Integrated Accounts: Integrated accounts are CBAs.

Fleet Cards and Integrated Cards:

 

Prefix (1st four digits) Platform Issuing Bank Billing Type
4486, 4614 & 4716 Visa Citibank
JP Morgan Chase
US Bank
Centrally Billed
5565 & 5568 MasterCard Citibank
JP Morgan Chase
US Bank
Centrally Billed
8699 Voyager Citibank
US Bank
Centrally Billed
5565 Wright Express Citibank Centrally Billed

 

Purchase and Integrated Cards:

 

Prefix (1st four digits) Platform Issuing Bank Billing Type
4486, 4614 & 4716 Visa Citibank
JP Morgan Chase
US Bank
Centrally Billed
5565 & 5568 MasterCard Citibank
JP Morgan Chase
US Bank
Centrally Billed

 

Travel and Integrated Cards:

Some states also provide tax exemption on individually billed travel accounts.

To determine whether the travel or integrated card is a CBA or an IBA, refer to the 6th digit of the account number on the card. Here is a table that can help:

Prefix (1st four digits) Sixth Digit Platform Issuing Bank  Billing Type
4486 & 4614 0, 6, 7, 8, 9 Visa

Citibank
JP Morgan Chase
US Bank

 Centrally Billed
4486 & 4614 1, 2, 3, 4 Visa Citibank
JP Morgan Chase
US Bank
Individually Billed
5565 & 5568 0, 6, 7, 8, 9 MasterCard Citibank
JP Morgan Chase
US Bank
Centrally Billed
5565 & 5568 1, 2, 3, 4 MasterCard Citibank
JP Morgan Chase
US Bank
Individually Billed

 


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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T: 703.605.2808 | Email Support: gsa_smartpay@gsa.gov
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