Payment account guidance
- Individually billed account (IBA)
- SmartPay lists individually billed accounts as exempt from state sales tax.
- Centrally billed account (CBA)
- SmartPay lists centrally billed accounts as exempt from state sales tax.
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
A certificate is not required for federal agencies or employees, but merchants may request one for their records. SmartPay directs travelers to Florida's rule for the applicable certificate language.
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
- The absence of a mandatory certificate does not prevent a merchant from requesting documentation.
- SmartPay also links lodging-tax guidance specifically for active-duty military members; do not assume those provisions apply to every traveler.
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.
Laws and agency policy
Additional official guidance
Tax authority contacts
No relevant link listed here? Use the official Florida 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
- Florida Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 4c2b9dd88ce8cacece8828fa4be36606e0f516444c634848d299c18e4e7a7dbf
The source may change after this snapshot. Data and source policy · Report a correction