Tax Exemption for the Travel Card

GSA SmartPay® Smart Bulletin No. 010

UPDATE:

Date	Version History Action Log - Summary of Action/Changes
May 4, 2010	Implementation of Smart Bulletin #10
July 13, 2023	Revised for cardholders to locate tax information on the GSA SmartPay website.
March 22, 2024	Revised for administrative updates

UPDATE: The Center for Charge Card Management (CCCM) has a dedicated website for each state/US territory of interest to see the exemption status and key points of contact for each state. Please visit the website for any tax-related information. The website is located here. https://smartpay.gsa.gov/smarttax

Effective Date

From Issuance until superseded

Business Line(s) Affected

Travel and Integrated (travel)

Introduction

GSA’s Office of Travel, Transportation and Asset Management has historically maintained tax exemption forms and other travel related information on their portion of the GSA website. Upon inspection of the site, it was determined that the forms and other tax related information maintained on their site were no longer accurate and had become outdated. As a result, the site was taken down and users are now being directed to the GSA SmartPay website.

Summary

In 2008, the Center for Charge Card Management (CCCM) began working with states to update their tax exemption information for the transition to the GSA SmartPay 3 program. As our office received letters from the states, we posted them to our website. There are a few states which refuse to provide any response to our letters requesting tax exemption information.
As a general rule, states do not usually exempt IBA cards. Travelers should check the GSA SmartPay website to see which cards (if any) are exempt by the states. In some cases, the states have provided websites where travelers can go and download tax exemption forms. CCCM has found that these forms change frequently and we are not notified of the changes. To keep cardholders from possibly downloading an outdated form, we ask that cardholders visit the site provided by the state to obtain the most current version of the tax exemption form.

For more detailed information, please visit the individual state or territory on the GSA SmartPay website located at https://smartpay.gsa.gov/content/state-tax-information

Action

Agency/Organization Program Coordinators (A/OPCs) may provide the attachment to cardholders as necessary. In addition, A/OPCs shall direct their cardholders to the Tax Information portion of the GSA SmartPay website: https://smartpay.gsa.gov/