Commonwealth of Massachusetts Information


What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  Yes IBA travel accounts are exempt.  In order to claim exemption as a federal employee, you must provide the hotel with the following:

  1. A government identification as proof of being a federal government employee.
  2. Proof that the employee is traveling at the direction of the federal government during the period of occupancy.

For further details on the approved documentation of proof of employment needed when traveling, please view the "Room Occupancy Excise Tax" section on the Massachusetts Department of Revenue website.  You may also refer to Technical Information Release 01-21. 

CBA Travel Account: Yes, CBAs are exempt.
GSA SmartPay Tax Advantage Travel Card Account:  Yes, includes CBAs that are exempt for lodging and rental cars only.
Purchase Account (CBA):  Yes, CBAs are exempt.

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

What forms if any will I need?

No forms are required.  You must just provide:

a) proof of identification that the occupant is an employee or agent of the federal government, and
b) proof that the occupant is traveling at the direction of the federal government during the period of occupancy.

*Note:  Although you may be exempt from state taxes, you may be liable to pay local taxes.  Please verify local taxes with the point of contact provided below.

Who is the main point of contact?
Massachusetts Department of Revenue, Exempt Organizations Unit:
(617) 887-6367

What are the important links?
Massachusetts Department of Revenue
Guide to Trustee Taxes

Are there any additional information or instructions?

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 09/25/19