[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-305035-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-305035-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","smarttax-customer-guide-state-taxes-when-you-travel","SmartTax Customer Guide - State Taxes When You Travel","","SmartTax Customer Guide explains how federal travelers using the GSA SmartPay program handle state tax obligations. It outlines the GSA SmartPay program, the differences among Centrally Billed Account (CBA), Individually Billed Account (IBA), and Tax Advantage Travel Account, and clarifies when state taxes should or should not be charged. It provides step-by-step actions before, during, and after travel to tax-exempt states, including tax-exemption forms, vendor communication, record retention, and tax reclamation. Contact details and additional travel resources are included.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/smarttax-customer-guide-state-taxes-when-you-travel/305035/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/smarttax-customer-guide-state-taxes-when-you-travel/305035.png","ImageObject",442,249,{"name":42,"@type":43},"Oliver","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"How do Centrally Billed Account (CBA) and Individually Billed Account (IBA) affect state taxes?","Question",{"text":62,"@type":63},"CBA card expenses are directly paid by the federal government and should not be charged state taxes. IBA expenses are paid by the federal account holder and may qualify for state taxation exemption depending on the state.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What should you do if a vendor exempts taxes in a state that doesn’t exempt taxes?",{"text":67,"@type":63},"Pay the tax and ensure the vendor accurately assesses taxes required for transactions with the GSA SmartPay travel account. Not paying can lead to complications, including vendors back-charging taxes owed.",{"name":69,"@type":60,"acceptedAnswer":70},"What actions are required after returning from travel to a tax-exempt state?",{"text":71,"@type":63},"Maintain copies of all receipts for 75 months, keep contacts for vendors who assessed taxes and notify your card manager to initiate tax reclamation, and track travel details such as dates, locations, vendors, and amounts of taxes assessed.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},305035,1790499138,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},8796095461610,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","SmartPay U.S. General Services Administration  \nSupporting your mission  \nSmartTax Customer Guide  \nState Taxes When You Travel  \nWhat is the GSA SmartPay Program?  \nThe GSA SmartPay program is the world’s largest commercial payment solution program, servicing more than 560 federal agencies, organizations, and Native American tribal governments. Customer agencies/organizations use purchase, travel, fleet, and/or integrated payment solutions to support their missions.  \nWhat are the Different Types of Federal Government Accounts?  \n• Centrally Billed Account (CBA) card expenses are directly paid by the federal government and should not be charged state taxes.  \n• Individually Billed Account (IBA) expenses are paid by the federal account holder and, depending on the state, may be eligible for state taxation exemption.  \n• Tax Advantage Travel Account combines IBA and CBA accounts. Expenses for rental cars and lodging are billed as a CBA and should not be charged state taxes. All other travel-related expenses (e.g., meals) are billed as an IBA.  \nWhen and Where Should You Pay Taxes While You Travel?  \nEach state determines the tax-exemption status for federal government travelers using a GSA SmartPay travel account. For more information about the tax-exemption status for specific states, please visit [https://smartpay.gsa.gov/smarttax](https://smartpay.gsa.gov/smarttax).  \nWhat Should You Do if a Vendor Exempts Taxes in a State that Doesn’t Exempt Taxes?  \nPlease pay the tax! Recognizing that a state does not exempt state taxes for transactions with the GSA SmartPay travel account is important because vendors will still be required to accurately assess taxes. Not paying the tax could cause future complications, including vendors potentially back-charging taxes owed.  \nWhat Should You Do Before You Travel?  \n• Visit the GSA SmartPay website to determine whether the state to which you are traveling exempts taxes for transactions with GSA SmartPay accounts. Bookmark the GSA SmartPay website, in case you need it during travel.  \n• If a state exempts IBA accounts, determine whether a tax-exemption form is needed. If it is, fill it out and take it with you when you travel.  \n• Take copies of travel authorization forms or your federal ID card to verify your status.  \n• Write down your card program manager’s contact information, in case there are issues at the hotel check-in desk.  \n• Familiarize yourself with the applicable tax-exemption laws. If you are traveling to a state that exempts taxes, taking a printout containing that information with you may speed up the exemption process during your travel.  \n• When traveling to a tax-exempt state, contact a hotel or rental car company – before you travel – to verify that taxes won’t be charged to your GSA SmartPay travel card.  \n SmartPay  \nSupporting your mission  \nWhat Should You Do When You Travel to a Tax-Exempt State?  \n• When applicable, please make sure you complete and submit a state tax-exemption form when you check in.  \n• If a hotel or rental car company does not recognize the tax-exemption status, please refer representatives to the  \nGSA SmartPay website or to the state’s taxation authority, to verify tax exemption. If the hotel or rental car company still does not recognize exemption, please pay the taxes and planto reclaim the taxes assessed when you return from travel.  \n• If a hotel or rental car company in a tax-exempt state does actually assess state taxes, please notify your agency’s card manager.  \n• For security reasons, do not allow anyone to photocopy your federal ID card.  \nWhat Should You Do After You Return from Travel?  \n• Maintain copies of all receipts to verify taxes assessed. Receipts should be maintained for 75 months (i. e., six years and three months) .  \n• Maintain points of contact for vendors assessing taxes in tax-exempt states and notify your card manager to initiate the tax-reclamation process, which may differ from agency to agency.  \n• Keep track o","cbCaiu1FD1kPHaNh","https://ap.wps.com/l/cbCaiu1FD1kPHaNh","pdf",158166,"English","# What is the GSA SmartPay Program?\n# What are the Different Types of Federal Government Accounts?\n# When and Where Should You Pay Taxes While You Travel?\n# What Should You Do if a Vendor Exempts Taxes in a State that Doesn’t Exempt Taxes?\n# What Should You Do Before You Travel?\n# What Should You Do When You Travel to a Tax-Exempt State?\n# What Should You Do After You Return from Travel?\n# Contact Information for Contractor Banks\n# For More Information and Help","[{\"question\":\"How do Centrally Billed Account (CBA) and Individually Billed Account (IBA) affect state taxes?\",\"answer\":\"CBA card expenses are directly paid by the federal government and should not be charged state taxes. IBA expenses are paid by the federal account holder and may qualify for state taxation exemption depending on the state.\"},{\"question\":\"What should you do if a vendor exempts taxes in a state that doesn’t exempt taxes?\",\"answer\":\"Pay the tax and ensure the vendor accurately assesses taxes required for transactions with the GSA SmartPay travel account. Not paying can lead to complications, including vendors back-charging taxes owed.\"},{\"question\":\"What actions are required after returning from travel to a tax-exempt state?\",\"answer\":\"Maintain copies of all receipts for 75 months, keep contacts for vendors who assessed taxes and notify your card manager to initiate tax reclamation, and track travel details such as dates, locations, vendors, and amounts of taxes assessed.\"}]","SmartTax Customer Guide - State Taxes When You Travel | PDF",1789821298]