Payment account guidance
- Individually billed account (IBA)
- Individually billed accounts do not qualify for the meals and rental-tax exemption.
- Centrally billed account (CBA)
- Centrally billed accounts qualify for the meals and rental-tax exemption.
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 SmartPay state page does not list a travel exemption 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
- New Hampshire has no general state sales tax, but a hotel stay can incur meals and rooms rental 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.
Additional official guidance
Tax authority contacts
No relevant link listed here? Use the official New Hampshire 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
- New Hampshire Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 4434973e0ef47371c6e934bd2c401c62af212fe54a5a77b4af0f31bee9bc1613
The source may change after this snapshot. Data and source policy · Report a correction