The most reliable method of identifying GSA SmartPay purchase and fleet charge cards is through the 4 digit Bank Identification Number (BIN). In order to recognize GSA SmartPay travel, tax advantage and integrated cards, please refer to the 6 digit BIN.

Travel Account

What is the GSA SmartPay Travel Account?

The GSA SmartPay Travel Account can be used for official government travel and travel-related expenses, while allowing account holders access to GSA City Pair Program reduced airfares.  Agency/organizations are able to reduce travel processing costs and earn refunds as annual spend has nearly tripled since the program’s inception in 1998.  GSA SmartPay Travel Account revenue funds the GSA City Pair reduced cost airline ticket program.


Travel and Integrated Accounts:

Some states provide tax exemption on individually billed travel accounts (IBAs). To determine whether the travel or integrated account is a CBA, IBA, or Tax Advantage Travel Account, refer to the 6th digit of the account number. Please note, the 6th digit identifier that differentiates CBA and IBA accounts is specific to Travel and Integrated accounts only and does not apply to other GSA SmartPay business lines.

Travel cards may have three different designs:

GSA SmartPay Travel Account Prefixes include

  • Visa: 4486, 4614, 4716
  • MC: 5565 and 5568

The Sixth Digit Identifies Billing Type:

Note:  6th digit identifiers for IBAs apply to the Travel business line only.

IBA TRAVEL CARD:

Sixth Digit:
1,2,3,4

Billing Type:
Individually Billed
 


 

CBA TRAVEL CARD:

Sixth Digit:
6,7,8,9,0

Billing Type:
Centrally Billed
 


 

TAX ADVANTAGE:

Sixth Digit:
5

Billing Type:
IBA/ CBA
 


 

Tax Exemption Status
Federal government travelers using IBA GSA SmartPay Travel Accounts may be exempt from state taxes in select states. In addition, state tax exemption forms, official business travel documentation or a Federal Government ID may be required to receive state tax exemption.  Find out the details for each state by clicking here.    

Best Practices

  • Visit the US State Tax Map to determine if the state you are traveling to exempts taxes.  
  • If the state exempts taxes, determine what additional information is required (tax exemption form, official travel documentation or a Federal Government ID) out and bring it with you on travel
  • When traveling to a tax exempt state, contact the hotel before you travel to verify that taxes will not be charged to your GSA SmartPay Travel Account
  • If the hotel does not recognize tax exemption status, please refer hotel representatives to the GSA SmartPay website or the state’s taxation authority to verify tax exemption
  • Maintain copies of all receipts in order to verify taxes assessed; receipts should be maintained for  6 years and 3 months (or to length of agency’s policy)
  • In accordance with the Travel and Transportation Reform Act of 1998 (PL 105-264), please use the GSA SmartPay Travel Account when you are on official federal government travel.  States will not exempt taxes on personal accounts and your agency will not have the ability to earn important refunds.

Purchase Account

What is the GSA SmartPay Purchase Account?
In accordance with the Federal Acquisition Regulation, the GSA SmartPay Purchase Account is the preferred method to purchase and pay for micro-purchases (FAR Part 13.201).  For purchases above the micro-purchase threshold, the Purchase Account may be used as an ordering and payment mechanism, but not as a contracting mechanism. 

Purchase accounts may have two different designs:

GSA SmartPay Purchase Account Prefixes include

  • Visa: 4614, 4716
  • MC: 5565 and 5568

Tax Exemption Status
All GSA SmartPay Purchase Accounts are centrally billed (CBA) and should be exempt from State taxes. Please note that the 6th digit identifier used to differentiate Travel and Integrated accounts does not apply to Purchase accounts. Please note that the 6th digit identifier used to differentiate Travel and Integrated accounts does not apply to Fleet accounts.  Find out the details for each state by clicking here.    

Best Practices

  • If a vendor does not accept the GSA SmartPay Purchase Account, work with your program or program coordinator to identify another vendor who does.
  • Verify the Government’s tax exemption or discount status with vendor prior to payment or at the point of sale.
  • Verify that all CBAs are not assessed taxes and in the event the taxes are assessed, notify your program coordinator (A/OPC).
  • Should there be a fraudulent charge on your account, initiate the dispute process within 90 days of the purchase.
  • Maintain copies of all receipts in order to verify taxes assessed.
  • Monitor your account activity frequently to identify any instances of fraud, misuse, or state tax assessment.
  • Keep a record of exemptions and transactions, which include dates, vendors and taxes.

Fleet Account

What is the GSA SmartPay Fleet Account?

Use of GSA SmartPay Fleet Accounts enable agencies/organizations to conveniently obtain fuel and maintenance for vehicles and equipment, as well as manage tax recovery efforts and collect detailed fleet management data.

Fleet cards may have two different designs:

GSA SmartPay Fleet Account Prefixes include

  • Visa: 4486, 4614
  • MC: 5563, 5565 and 5568
  • WEX: 5565, 6900, 7071
  • Voyager: 7088

Tax Exemption Status
All GSA SmartPay Fleet Accounts are centrally billed (CBA) and should be exempt from state tax assessment.

Rental Car Exemption Information
US Government Rental Car Agreement Number 4 states that the government may receive tax exemption for centrally billed accounts if there is prior coordination between the account manager and the rental car company. Therefore, agencies should  seek tax exemption when using a centrally billed card.  This exemption must also be documented in the rental agreement.  Although individually billed accounts are not mentioned in US Government Rental Car Agreement Number 4, travelers should work with the rental car company before they travel so they can receive sales tax exemption in the 11 states which exempt IBA cards.

Best Practices

  • If a vendor does not accept the GSA SmartPay Fleet Account, work with your fleet manager to identify another vendor who does
  • Verify the Government’s tax exemption or discount status with vendors prior to payment or at the point of sale
  • Verify that all CBAs are not assessed taxes and in the event that taxes are assessed, contact your fleet manager immediately to initiate the reclamation process as soon as possible.
  • Should there be a fraudulent charges on your account, initiate the dispute process within 90 days of the purchase.
  • Maintain copies of all receipts in order to verify taxes assessed.
  • Monitor your account activity frequently to identify any instances of fraud, misuse, or state tax assessment.
  • Keep a record of exemptions and transactions, which include dates, vendors, and amount of taxes charged.