Payment account guidance
- Individually billed account (IBA)
- Individual billing does not qualify for the state sales-tax exemption.
- Centrally billed account (CBA)
- Centrally billed accounts qualify for the state sales-tax exemption. Rooms paid by the federal government with a centrally billed card are also outside the stated $5 nightly hotel-motel fee.
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
SmartPay lists Georgia's certificate for exemption from local hotel/motel excise tax under Travel Card forms.
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
- Keep state sales tax, local hotel/motel excise tax and the separate $5 nightly fee distinct.
- The linked form is hosted by the Georgia State Accounting Office; its official destination is extracted from the redirect published on SmartPay.
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
Laws and agency policy
Tax authority contacts
No relevant link listed here? Use the official Georgia 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
- Georgia Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: c498eeeb8bc987195c89262519f16474bc32059b01f4ee64f057b695a351361e
The source may change after this snapshot. Data and source policy · Report a correction