Payment account guidance
- Individually billed account (IBA)
- SmartPay lists individually billed accounts as exempt from hotel occupancy 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
REV-1220 is listed for both Travel and Purchase Cards; the source link explains when to use the Pennsylvania exemption certificate.
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 source uses different tax descriptions for IBA and CBA: hotel occupancy tax for IBA, state sales tax for CBA. Do not expand the IBA statement to all retail purchases.
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
Tax authority contacts
No relevant link listed here? Use the official Pennsylvania 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
- Pennsylvania Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 4c63242461d0d3ccd693ad70697228ab864b9c6a6488e79bb05527d6d7136dc4
The source may change after this snapshot. Data and source policy · Report a correction