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GSA SmartPay

Florida State Tax Information


What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account:  Yes, IBAs are exempt
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?
In order to receive tax exemption in the state of Florida, a federal government employee needs to present their Federal Government Travel or Purchase card and complete one of the following two options: 

  1. The Federal employee can either provide the Exemption Certificate (which is included in Florida Administrative Code Rule 12A-1.038(4)(c)) or
  2. The vendor can photocopy their charge card. 

The vendor may ask for a DR14 form specific to your agency.  This form is not required, but may make the tax exemption process easier for the vendor.  To receive your DR14 form, contact the Florida Department of Revenue, General Tax Administration, Exemption Unit at (850) 717-6626 and provide them with your Federal ID#. 

Note:  Since Visa and MasterCard have several restrictions surrounding photocopying charge cards, the Exemption Certificate is the preferred method to use to receive the exemption. This Exemption Certificate may be used for both IBA and CBA cards. 

Who is the main point of contact?
Florida General Tax Administration Customer Service: 
850-488-6800 or

What are the important links?

Are there any additional information or instructions?
Please note that the State of Florida does not require vendors to honor federal government sales tax exemption status.

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.

Best Practice:   Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

*Updated 06/13/17



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