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North Carolina 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

Purchase Card

Laws, Regulations, Policies

Point of Contact

Updated February 15, 2023

smartpay.gsa.gov

An official website of the General Services Administration

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