GSA SmartPay source directory

State travel tax reference

Check the hotel’s state, the kind of tax and the payment account before assuming an exemption. These references cover the 48 contiguous states and Washington, DC.

Source snapshots retrieved October 1, 2026 · State-specific GSA SmartPay guidance · Independent summaries

A rate locality is not a tax jurisdiction

GSA per diem normally follows the work locality. Tax requirements depend on the transaction and the hotel’s location. A Washington, DC work trip with a hotel in Virginia therefore needs the Virginia tax reference. State sales tax guidance does not establish exemption from every local occupancy, excise or other hotel tax.

49 state and DC references

Download all state summaries (CSV)

Scroll horizontally to read the account guidance, or open a state for the full reference.

IBA = individually billed account. CBA = centrally billed account. Open a state for conditions and official forms.
Hotel’s state	Individually billed account (IBA)	Centrally billed account (CBA)
AlabamaAL	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
ArizonaAZ	Individual billing is not exempt from either state use tax or transaction privilege tax.	Centrally billed accounts are exempt from state use tax; transaction privilege tax can still be charged.
ArkansasAR	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
CaliforniaCA	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
ColoradoCO	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
ConnecticutCT	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
DelawareDE	Delaware has no state sales tax. SmartPay describes a federal-government occupancy-tax exemption without a separate IBA determination.	Delaware has no state sales tax. SmartPay describes a federal-government occupancy-tax exemption without a separate CBA determination.
District of ColumbiaDC	Individual billing does not qualify for the District's sales-tax exemption.	The District's sales-tax exemption applies to centrally billed accounts.
FloridaFL	SmartPay lists individually billed accounts as exempt from state sales tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
GeorgiaGA	Individual billing does not qualify for the state sales-tax exemption.	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.
IdahoID	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
IllinoisIL	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
IndianaIN	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
IowaIA	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
KansasKS	Individually billed accounts are exempt from state sales tax but remain subject to transient guest tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
KentuckyKY	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
LouisianaLA	SmartPay lists individually billed accounts as exempt from state sales tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
MaineME	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MarylandMD	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MassachusettsMA	Individual billing is not exempt from state sales tax, but an IBA stay may qualify for the separate occupancy excise-tax exemption.	Centrally billed accounts are exempt from state sales tax. The occupancy excise-tax exemption has its own documentation requirements.
MichiganMI	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MinnesotaMN	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MississippiMS	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MissouriMO	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
MontanaMT	Individually billed accounts do not qualify for the lodging sales-tax exemption.	Centrally billed accounts qualify for the lodging sales-tax exemption.
NebraskaNE	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
NevadaNV	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
New HampshireNH	Individually billed accounts do not qualify for the meals and rental-tax exemption.	Centrally billed accounts qualify for the meals and rental-tax exemption.
New JerseyNJ	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
New MexicoNM	Individually billed accounts are not exempt from the merchant's gross receipts tax.	Centrally billed accounts may qualify for a gross receipts-tax exemption, depending on the transaction; lodging should not be treated as automatically exempt.
New YorkNY	SmartPay lists individually billed accounts as exempt from state sales tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
North CarolinaNC	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
North DakotaND	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
OhioOH	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
OklahomaOK	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
OregonOR	Individually billed accounts qualify for the state transient lodging-tax exemption when the traveler is a federal employee on federal business.	Centrally billed accounts qualify for the state transient lodging-tax exemption for federal business.
PennsylvaniaPA	SmartPay lists individually billed accounts as exempt from hotel occupancy tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
Rhode IslandRI	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
South CarolinaSC	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
South DakotaSD	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
TennesseeTN	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
TexasTX	SmartPay lists individually billed accounts as exempt from state sales tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
UtahUT	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
VermontVT	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
VirginiaVA	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
WashingtonWA	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
West VirginiaWV	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.
WisconsinWI	SmartPay lists individually billed accounts as exempt from state sales tax.	SmartPay lists centrally billed accounts as exempt from state sales tax.
WyomingWY	Individual billing does not qualify for the state sales-tax exemption.	The state sales-tax exemption applies to centrally billed accounts.

Before contacting the hotel

Identify the hotel’s state and the specific tax shown on the quote.
Confirm the eligible government payment arrangement and official travel status.
Open the state’s official guidance and obtain any applicable form.
Ask the hotel what documentation it needs before arrival.
Keep the itemized bill and resolve remaining tax questions with the appropriate authority.

This is a dated reference to published guidance. It does not decide eligibility for a person, card or transaction. Do not enter account numbers or personal identifiers on this site.