Recognizing Charge Cards

Is your account centrally billed or individually billed and what does that mean?

The most reliable way to identify GSA SmartPay® Purchase and Fleet charge cards is through the four digit bank identification number (BIN). In order to recognize GSA SmartPay Travel, Tax Advantage Travel, and Integrated cards, please refer to the six-digit BIN.

Travel Account

The GSA SmartPay Travel account can be used for official government travel and travel-related expenses, while allowing account holders access to GSA City Pair Program reduced airfares. Agencies and organizations are able to reduce travel processing costs and earn refunds, as annual spend has nearly tripled since the program’s inception in 1998. GSA SmartPay Travel account revenue funds the GSA City Pair reduced cost airline ticket program.

Travel Account Types

Some states provide tax exemption on individually billed Travel accounts (IBA). To determine whether the Travel or Integrated account is a CBA, IBA, or Tax Advantage Travel account, refer to the sixth digit of the account number. The sixth digit identifier that differentiates CBA and IBA accounts is specific to Travel accounts and does not apply to other GSA SmartPay business lines.

Travel cards may have two different designs:

GSA SmartPay Travel Account Prefixes

The Sixth Digit Identifies Billing Type

Sixth-digit identifiers for IBAs apply to the travel business line only.

Card	Sixth digit	Billing type
IBA Travel Card	1, 2, 3, 4	Individually Billed (IBA)
CBA Travel Card	6, 7, 8, 9, 0	Centrally Billed (CBA)
Tax Advantage Travel Card	5	IBA/CBA

Tax Exemption Status

Federal government travelers using GSA SmartPay IBA Travel accounts may be exempt from state taxes in select states. In addition, state tax exemption forms, official business travel documentation or a federal government identification may be required to receive state tax exemption.

Purchase Account

In accordance with the Federal Acquisition Regulation, the GSA SmartPay Purchase account is the preferred method to purchase and pay for micro-purchases (FAR Part 13.201). For purchases above the micro-purchase threshold, the Purchase account may be used as an ordering and payment mechanism, but not as a contracting mechanism.

Purchase accounts may have two different designs:

GSA SmartPay Purchase Account Prefixes

Tax Exemption Status

All GSA SmartPay Purchase accounts are centrally billed and should be exempt from state sales tax. The sixth-digit identifier used to differentiate Travel and Integrated accounts does not apply to Purchase accounts or Fleet accounts.

Fleet Account

Use of GSA SmartPay Fleet accounts enable agencies/organizations to conveniently obtain fuel and maintenance for vehicles and equipment, as well as manage tax-recovery efforts and collect detailed fleet management data. Fleet cards may have two different designs:

Fleet cards may have two different designs:

GSA SmartPay Fleet Account Prefixes

Tax Exemption Status

All GSA SmartPay Fleet accounts are centrally billed and should be exempt from state tax assessment.

Rental Car Exemption Information

U.S. Government Rental Car Agreement Number 4 states that the government may receive tax exemption for centrally billed accounts if there is prior coordination between the account manager and the rental car company. Therefore, agencies should seek tax exemption when using a centrally billed card. This exemption must also be documented in the rental agreement. Although individually billed accounts are not mentioned in U.S. Government Rental Car Agreement Number 4, travelers should work with the rental car company before they travel so they can receive sales tax exemption in the 11 states which exempt IBA cards.