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Ohio 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

Notes

This form can help confirm the transaction is not subject to sales tax in a time where the vendor may be unsure of the validity of the transaction.

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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