|All CBA Travel account purchases||All IBA Travel account purchases *|
|All CBA Purchase account purchases||GSA SmartPay Tax Advantage Travel Card account meal & incidental purchases|
|GSA SmartPay Tax Advantage Travel Card account lodging & rental car purchases|
* IBAs are subject to sales tax but might be exempt from occupancy tax depending on county policy..
Do I need a form?
California does not require the presentation of any forms or documentation to qualify for tax exemption at the state level. At the county level, however, there may be required forms. See additional information or instructions section below for more details.
Who do I contact if I have a question?
California Department of Tax and Fee Administration:
- California Department of Tax and Fee Administration
- Pub 102: Sales to the United States Government" to "Publication 102, Sales to the United States Government (November 2018)
Additional information or instructions:
California hotels may charge an occupancy tax and this tax is determined by each county, not the state. Please visit the county's website prior to traveling for more information. In addition, we encourage all travelers to call their hotel in advance to confirm what documentation or forms are required to qualify for occupancy tax exemption.
Part (a) of California Regulation 1614 clarifies California's policy on CBA and IBA tax exemption:
"Where payment for tangible personal property sold or consumed in this state is made partly by the United States or its instrumentality and partly by nonexempt persons, the payment is exempt to the extent of the United States' or its instrumentality's share provided it is made directly to the vendor by the United States or its instrumentality. If the nonexempt party makes full payment and then seeks reimbursement from the United States or its instrumentality, the entire amount is taxable even though the United States or its instrumentality may reimburse the party in full or in part."
Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”
How to Enroll in the Amazon Tax Exemption Program
- Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
- On the drop-down menu, select “Your Account”
- Scroll down to “Settings” and select “Amazon Tax Exemption Program”
- Accept the Terms & Conditions, if authorized to do so
- Select “Upload” and complete the remaining steps to complete enrollment
Are surcharges allowed in this state?
California has a law, California Civil Code section 1748.1, that prohibits retailers from adding a surcharge when a consumer chooses to use a credit card instead of paying by cash. In March 2015, a federal court found the statute unconstitutional and prohibited the Attorney General from enforcing it. The Office of the Attorney General believes that this decision is incorrect and has appealed that order. However, as of now, the Attorney General cannot enforce the statute. Therefore, vendors can charge surcharges in California.