Georgia State Tax Information


What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  No, IBAs are not tax exempt
CBA Travel Account: Yes, CBAs are exempt.
GSA SmartPay Tax Advantage Travel Card Account:  Yes, includes CBAs that are exempt for lodging and rental cars only.
Purchase Account (CBA):  Yes, CBAs are exempt.

Note:  The GSA SmartPay Tax Advantage Travel Card Account  will not be available until November 30, 2018.

What forms if any will I need?
Georgia Sales Tax Certificate of Exemption Form ST-5

Who is the main point of contact?
Georgia Department of Revenue, Legal Affairs and Tax Policy: (404) 417-6649

What are the important links?
Georgia Department of Revenue

Are there any additional information or instructions?
Effective July 1, 2015, a $5.00 hotel-motel fee is imposed for each calendar night a hotel or motel room is rented in Georgia. According to the Georgia Department of Revenue, the state hotel-motel fee does not apply to hotel rooms rented by the federal government when a centrally billed card is the form of payment. The hotel-motel fee is consistent with Georgia's other tax regulations, such as the Sales and Use Tax Regulations, because individually billed cards are subject to the fee but centrally billed cards are not. For more information please review Georgia Hotel-Motel Fee Regulations

*Updated 06/13/17