Pennsylvania State Tax Information


What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account: IBA exemptions are solely limited to the hotel occupancy tax. See additional information section below for more details. 
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?

The Pennsylvania Exemption Certificate is required for all purchases. Check box #2 and follow the instructions listed on the form. IBAs have further documentation requirements to receive exemption from the hotel occupancy tax. See additional information section below for important details. 

Who is the main point of contact?
Pennsylvania Department of Revenue: (717) 787-1064

What are the important links?

Are there any additional information or instructions?

In the state of Pennsylvania, IBA exemptions are solely limited to the hotel occupancy tax. In order to qualify, Government employees must be traveling on official business and attach "a copy of orders or statement from [their] supervisor" to a completed Pennsylvania Exemption Certificate (listed above) at the point of sale.
Title 61, Article II, Chapter 32, Section 32.22 of the Pennsylvania Code states: "Sales of tangible personal property or services to the Government of the United States are not subject to tax..." All CBA transactions are exempt from state taxes in Pennsylvania. Furthermore, CBA transactions do not have extra documentation requirements. Government employees must only present the Pennsylvania Exemption Certificate (listed above) to qualify for exemptions. 
Further applicable sections of the Pennsylvania Code can be found at

Amazon Tax Exemption Program (ATEP)
Items purchased through 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:

  1. Log in to and place your cursor over “Your Account” on the top right corner of the screen
  2. On the drop-down menu, select “Your Account”
  3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
  4. Upload the Tax Exemption Form
  5. Accept the Terms & Conditions, if authorized to do so
  6. Select “Upload” and complete the remaining steps to complete enrollment

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 choose an alternate hotel.

*Updated 06/13/17