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New Jersey 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?


Purchase Card


No forms are required. However, cardholders must provide vendors with one of the following:

  • A purchase order, if there is an existing contract.
  • Signed document on agency letterhead authorizing the official government purchase.
  • For cash purchases under $150, the submission of Form ST-4 [PDF, 3 pages], above.

Laws, Regulations, Policies

Point of Contact

Updated February 15, 2023

An official website of the General Services Administration

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