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Georgia Tax Information

  • Individually billed accounts (IBA) are not exempt from state sales tax.
  • Centrally billed accounts (CBA) are exempt from state sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Forms

Travel Card

Notes

A $5.00 hotel-motel fee is imposed for each calendar night a hotel or motel room is rented in Georgia. This fee does not apply to hotel rooms rented by the federal government when a centrally billed card is the form of payment.

Laws, Regulations, Policies

Point of Contact

Updated February 15, 2023

Return to State Tax Forms

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