Payment account guidance
- Individually billed account (IBA)
- Individually billed accounts qualify for the state transient lodging-tax exemption when the traveler is a federal employee on federal business.
- Centrally billed account (CBA)
- Centrally billed accounts qualify for the state transient lodging-tax exemption for federal business.
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 state exemption certificate is required. The lodging provider must retain reasonable evidence that the stay qualifies.
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
- Examples of evidence include travel orders, an official employer letter, government-card payment records or direct payment arrangements with the federal entity.
- City and county transient lodging taxes have separate rules. The federal government may or may not qualify for a local exemption; contact the relevant local jurisdiction.
- Oregon's lack of a general sales tax does not eliminate lodging taxes.
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 Oregon 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
- Oregon Tax Information
- Retrieval date
- Oct 1, 2026
Source snapshot checksum
SHA-256: 75574c52c6f8195ad98b7a627161dd9952334fb3b87ec0cfa6634fb7afe0bcbe
The source may change after this snapshot. Data and source policy · Report a correction