Payment account guidance
- Individually billed account (IBA)
- Individually billed accounts are not exempt from the merchant's gross receipts tax.
- Centrally billed account (CBA)
- Centrally billed accounts may qualify for a gross receipts-tax exemption, depending on the transaction; lodging should not be treated as automatically exempt.
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 Purchase Card notes say no form is generally required, but merchants may request a Type 9 nontaxable transaction certificate. The card should display 'United States of America.'
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 Mexico taxes the merchant's gross receipts rather than imposing the state sales tax described on most other state pages.
- SmartPay distinguishes tangible-property transactions from lodging in its CBA notes. Confirm the particular transaction with the state guidance; the page does not establish a blanket CBA lodging 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 New Mexico 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 Mexico Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 48d882bab5a2446dc4126aed4fc3f0b6ed5bf5e9beec9e14e4a823eb8318b406
The source may change after this snapshot. Data and source policy · Report a correction