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GSA SmartPay

State Tax Information

Centrally Billed Accounts (CBAs) are exempt from state taxes in EVERY state and requires a form in some states for CBA purchase cards and for CBA travel cards.  Individually Billed Accounts (IBAs) travel cards are exempt in Puerto Rico, the US Virgin Islands, and the states highlighted in yellow.  IBA exemptions require a form in some 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.

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U.S. State or Territory
Tax-Exempt State
Selected U.S. State or Territory

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