Payment account guidance
- Individually billed account (IBA)
- Individually billed accounts are exempt from state sales tax but remain subject to transient guest 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
ST-28H is the listed travel-card lodging certificate. ST-28G is separately identified for Purchase Cards.
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
- A state sales-tax exemption does not remove the transient guest tax from an IBA stay.
- The page's CBA summary addresses state sales tax; use the lodging certificate and state guidance to confirm the treatment of each 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 Kansas 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
- Kansas Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 0bd9ad6c93e851095bf15396598ddf4bff8635dfca114d8a760356c237624b46
The source may change after this snapshot. Data and source policy · Report a correction