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North Dakota 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

CBA Travel Card

Purchase Card

Laws, Regulations, Policies

Point of Contact

Updated July 24, 2023

smartpay.gsa.gov

An official website of the General Services Administration

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