Payment account guidance
- Individually billed account (IBA)
- Individual billing is not exempt from either state use tax or transaction privilege tax.
- Centrally billed account (CBA)
- Centrally billed accounts are exempt from state use tax; transaction privilege tax can still be charged.
These are summaries of the state-specific SmartPay page, not an individual eligibility determination. A government employer or a hotel’s “government rate” does not by itself establish a tax exemption.
Forms and documentation
The listed transaction privilege tax certificate is identified for Purchase Cards, not as a travel-card form.
Check the applicable official form’s instructions before signing it. This site neither collects nor submits forms. Confirm with the hotel whether documentation should be presented at booking, check-in or another point required by the authority.
State-specific conditions and notes
- Transaction privilege tax is imposed on the merchant. For a CBA transaction, a merchant may seek an exemption but is not required to do so.
- A merchant that does not request the exemption may pass this tax to the cardholder; SmartPay distinguishes it from state sales tax.
Official documents and contacts
These links were listed by GSA SmartPay in the source snapshot. A link’s presence does not mean every traveler needs that form or qualifies under it.
Official forms
Additional official guidance
Tax authority contacts
No relevant link listed here? Use the official Arizona source for its current instructions and contacts.
Keep lodging rates and taxes separate
The CONUS lodging ceiling excludes lodging taxes. The room estimate and any applicable tax exemption are separate checks. The hotel’s state can differ from the state assigned to the work locality in the GSA rate file.
County or municipal occupancy taxes, excise taxes, gross receipts taxes and other charges may have different treatment. This summary must not be read as an exemption from every tax on the bill. Follow the state-specific notes and confirm unresolved questions with the authority.
Source record
- Publisher
- U.S. General Services Administration — GSA SmartPay
- Official page
- Arizona Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: ef08b56694429239fd271d416a7e8b188cef470f50325f5ce4039258c0196922
The source may change after this snapshot. Data and source policy · Report a correction