Payment account guidance
- Individually billed account (IBA)
- Individual billing is not exempt from state sales tax, but an IBA stay may qualify for the separate occupancy excise-tax exemption.
- Centrally billed account (CBA)
- Centrally billed accounts are exempt from state sales tax. The occupancy excise-tax exemption has its own documentation requirements.
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
No exemption form is required for IBA or CBA occupancy excise tax. The traveler must provide government ID and agency authorization documenting official travel.
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
- Authorization may be on agency letterhead or provided electronically by authorized personnel; it must cover the reason, travel dates and location during the stay.
- Do not confuse the conditional room-occupancy exemption with an IBA state sales-tax exemption.
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 Massachusetts 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
- Massachusetts Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 976229fb3421b961180a88004046d81b6f084525d1a2955df0af01f31011ab7f
The source may change after this snapshot. Data and source policy · Report a correction