Payment account guidance
- Individually billed account (IBA)
- Individual billing does not qualify for the state sales-tax exemption.
- Centrally billed account (CBA)
- The state sales-tax exemption applies to centrally billed accounts.
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 travel-specific form is listed. The Purchase Card section describes ST-4 as optional and says vendors still need supporting purchase documentation.
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 Purchase Card notes call for a purchase order under an existing contract, an authorization signed on agency letterhead, or ST-4 for the specified cash purchases under $150.
- Do not read the source's 'no forms required' statement as removal of those documentation conditions.
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 New Jersey 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 Jersey Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: c01896c568c55c8e5aa3a914bbe1736d29ad719ff3a58687859dd6ec905cab5f
The source may change after this snapshot. Data and source policy · Report a correction