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2 changes: 1 addition & 1 deletion src/content/about/refunds.md
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Expand Up @@ -20,7 +20,7 @@ Please note the following about refunds:
- An agency and the GSA SmartPay contractor bank can negotiate additional refund incentives and document it in their task order.
- Agencies can maximize refunds earned by using GSA SmartPay payment solutions rather than convenience checks, personal payments (like cash or personal credit cards) and traditional contract payments.

<iframe width="100%" height="315" src="https://www.youtube.com/embed/5iYRruEPUNM?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe>
<iframe width="100%" height="315" src="https://www.youtube.com/embed/5iYRruEPUNM?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen sandbox="allow-scripts allow-same-origin allow-popups"></iframe>

Example refund calculations can be found in section B.3.3 of the [GSA SmartPay 3 Master Contract](/about/master-contract/).

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5 changes: 3 additions & 2 deletions src/content/about/strategic-payment-solutions.md
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Expand Up @@ -30,7 +30,7 @@ Strategic payment solutions allow you to:
- Mobile Payments.
- Single Use Accounts.

<iframe width="100%" height="315" src="https://www.youtube.com/embed/KmPUAw6CvD0?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe>
<iframe width="100%" height="315" src="https://www.youtube.com/embed/KmPUAw6CvD0?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen sandbox="allow-scripts allow-same-origin allow-popups"></iframe>

## ePayables

Expand All @@ -41,7 +41,8 @@ Strategic payment solutions allow you to:
- Buyer-Initiated Payments.
- Supplier-Initiated Payments.

<iframe width="100%" height="315" src="https://www.youtube.com/embed/9UQ3fCCW2pk?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe>

<iframe width="100%" height="315" src="https://www.youtube.com/embed/9UQ3fCCW2pk?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen sandbox="allow-scripts allow-same-origin allow-popups"></iframe>

## Find Your Solution

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4 changes: 3 additions & 1 deletion src/content/audits/2014-va-purchase.mdx
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Expand Up @@ -10,7 +10,9 @@ tags:
- VA
---

[View full audit](https://www.vaoig.gov/reports/audit/audit-vhas-engineering-service-purchase-card-practices-ralph-h-johnson-vamc)
import LinkButton from '@components/LinkButton.astro';

<LinkButton link="https://www.vaoig.gov/reports/audit/audit-vhas-engineering-service-purchase-card-practices-ralph-h-johnson-vamc" text="View full audit" />

## Background

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2 changes: 1 addition & 1 deletion src/content/audits/2019-amtrak-purchase.mdx
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import LinkButton from '@components/LinkButton.astro';

<LinkButton link="https://amtrakoig.gov/sites/default/files/reports/OIG-A-2019-013%20Controls%20Over%20PCards.pdf" text="View full audit [PDF, 23 pages]" />
<LinkButton link="https://amtrakoig.gov/sites/default/files/reports/OIG-A-2019-013%20Controls%20Over%20PCards.pdf" text="View full audit" />

## Background

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2 changes: 1 addition & 1 deletion src/content/audits/2024-dod-purchase.mdx
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Expand Up @@ -12,7 +12,7 @@ tags:

import LinkButton from '@components/LinkButton.astro';

<LinkButton link="https://media.defense.gov/2024/Jan/18/2003378248/-1/-1/1/DODIG-2024-045%20SECURE.PDF" text="View full audit [PDF, 62 pages]" />
<LinkButton link="https://media.defense.gov/2024/Jan/18/2003378248/-1/-1/1/DODIG-2024-045%20SECURE.PDF" text="View full audit" />

## Background

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40 changes: 20 additions & 20 deletions src/content/forum-presentations-2023/forum-presentations-2023.md

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3 changes: 2 additions & 1 deletion src/content/how-it-works/index.mdx
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Expand Up @@ -16,7 +16,8 @@ GSA SmartPay transactions involve the card/account holder, chosen payment soluti

## How a GSA SmartPay Transaction Works

<iframe width="100%" height="315" src="https://www.youtube.com/embed/sfWxZlbZwgo?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe>
<iframe width="100%" height="315" src="https://www.youtube.com/embed/sfWxZlbZwgo?rel=0" title="YouTube video player" frameborder="0" allow="accelerometer;
clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen sandbox="allow-scripts allow-same-origin allow-popups"></iframe>

<ol class="usa-process-list">
<li class="usa-process-list__item">
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2 changes: 1 addition & 1 deletion src/content/merchants/index.md
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Expand Up @@ -17,6 +17,6 @@ Merchants, please note that:
- If a merchant does not currently accept charge cards, they may consider contacting their financial institution to discuss accepting charge cards.
- The transaction fees negotiated with the bank to accept cards from the private sector will also apply to government purchases.

For more information on how to recognize GSA SmartPay card/account types and business lines, please view the [SmartTax Merchant Guide [PDF, 4 pages]](/files/smartpay-vendor-guide.pdf).
For more information on how to recognize GSA SmartPay card/account types and business lines, please view the [SmartTax Merchant Guide](/merchants/vendor-guide).

For common merchant questions about the GSA SmartPay program, please visit the [FAQs section](/faq/#merchants) of this website or contact the GSA Center for Charge Card Management (CCCM) at [[email protected]](mailto:[email protected]).
137 changes: 137 additions & 0 deletions src/content/merchants/vendor-guide.mdx
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---
title: "SmartTax Vendor Guide"
description: "A quick reference for Dos and Don'ts to using your travel account"
---
{/* This page is to set up to mimic the printable PDF if content is updated the PDF should be as well */}
import LinkButton from '@components/LinkButton.astro';

<LinkButton link="files/smartpay-vendor-guide.pdf" text="Printable Version [PDF, 04 pages]" />


## What is the GSA SmartPay® Program?
The GSA SmartPay program is the world's largest commercial payment solution program, servicing more than 560 federal agencies, organizations, and Native American tribal governments. Customer agencies/organizations use purchase, travel, fleet and/or integrated payment solutions to support their missions.

Below are answers to common questions that will help you develop a better understanding of GSA SmartPay, state tax exemptions, and other issues related to doing business with the federal government.

## Why Should I Accept GSA SmartPay Payment Solutions?
- GSA SmartPay solutions are the preferred payment method of the federal government.
- GSA SmartPay accounts are essential support tools for government agencies/organizations in supporting mission delivery.
- There are in excess of 3.5 million GSA SmartPay accounts, including more than 2.6 million travel accounts, more than 295,000 purchase accounts, and more than 595,000 fleet accounts.
- No government order forms to process.
- Reduced billing and collection costs.
- Facilitates electronic commerce.
- Improved cash flow: payment in one to three business days (per card industry commercial practice/acquirer terms).

## What Are the Different Types of GSA SmartPay Accounts?
- **Centrally Billed Account (CBA):** expenses are directly paid by the federal government and should not be charged state taxes.
- **Individually Billed Account (IBA):** expenses are paid by the account holder and, depending on the state, may be eligible for state tax exemption.
- **Tax Advantage Account:** combines an IBA and CBA. Rental car and lodging expenses are billed as a CBA and should not be charged state taxes. All other expenses (e.g., meals) are billed as an IBA and may be eligible for state taxation.

## What Do the GSA SmartPay Cards Look Like?
GSA SmartPay offers both card and cardless solutions. GSA SmartPay cards, which may be either Visa® or Mastercard®, are issued by Citibank® and U.S. Bank®.

### Typically, GSA SmartPay cards look like:

<div style={{ display: 'flex', justifyContent: 'space-between', color: '#345d96' }}>
<div style={{ width: '49%' }}>
![Red charge card with the word Purchase and numbers 1234 5678 9012 3456 and the name John Smith, with a bird in the background](/images/red-card.png)
**Purchase Card**
![Blue charge card with the word Travel and numbers 1234 5678 9012 3456 and the name John Smith, with an airplane in the background](/images/blue-card.png)
**Travel Card**
![Silver charge card with the words Tax advantage and numbers 1234 5678 9012 3456 and the name John Smith, with a car and buildings in the background](/images/silver-card.png)
**Tax Advantage Card**
</div>
<div style={{ width: '49%' }}>
![Yellow charge card with the word Intergrated and numbers 1234 5678 9012 3456 and the name John Smith, with a globe outline in the background](/images/yellow-card.png)
**Integrated Card**
![Green charge card with the word Fleet and numbers 1234 5678 9012 3456 and the name John Smith, with a road in the background](/images/green-card.png)
**Fleet Card**
</div>
</div>

## What Is a GSA SmartPay Purchase Account?
The GSA SmartPay purchase account is a procurement and/ or payment mechanism designed for the federal government to make purchases for required goods and services and payments against government contracts.

The first four digits in the bank identification numbers (BINs) on all GSA SmartPay purchase accounts include one of the following numerical combinations:


| GSA SmartPay Purchase Card | BINs |
|----------|----------|
| Mastercard | 5565, 5568 |
| Visa | 4614, 4715, 4716 |

## Are State Taxes Charged to Purchase Accounts?
The GSA SmartPay purchase account is a CBA - meaning that the federal government makes direct payment for purchases made on the account - and thus should not be charged state taxes in most states and territories.

## What Are the Best Practices for Assessing Taxes on Purchase Accounts?
- Verify that the customer is a federal employee through the card logo, the BIN, or the employee's government ID card.
- The sixth digit of a GSA SmartPay purchase account does not need to be analyzed, because the accounts are identified by the BIN.
- If you are unsure of when to assess taxes, please visit [https://smartpay.gsa.gov/smarttax/tax-information-by-state/](/smarttax/tax-information-by-state/) for more information, including points of contact for each state.

## What Is a GSA SmartPay Travel Account?
The GSA SmartPay travel account is used by employees for official government travel and travel related expenses. On these accounts, the first four digits of the BINs include one of the following numerical combinations:

| GSA SmartPay Travel Card | BINs |
|----------|----------|
| Mastercard | 5565, 5568 |
| Visa | 4486, 4614, 4615, 4716 |

## Should I Charge Taxes on GSA SmartPay Travel Accounts?
There are three types of GSA SmartPay travel accounts: CBA, IBA, and a CBA-IBA combination called a Tax Advantage Travel account.

The government makes direct payment for purchases made on the CBA travel account, and taxes should not be assessed in most states and territories.

For an IBA account, the account holder is responsible for payment and is reimbursed by the government. Taxes may or may not be assessed, depending on the state's specific policies.

Finally, for a Tax Advantage account, the government makes direct payment for lodging and rental car purchases, and the account holder is responsible for payment on other types of transactions, such as meals and incidentals. Taxes should not be assessed on lodging and rental car purchases on the Tax Advantage Travel account.

You can determine the type of travel account by looking at the sixth digit of the account number.


| Sixth Digit of GSA SmartPay Travel Account | Account Type |
|----------|----------|
| 0 | CBA |
| 1 | IBA |
| 2 - 4 | IBA |
| 5 | IBA/CBA, Tax Advantage |
| 6 - 9 | CBA|

Each state determines the tax exemption status for federal travelers. Before assessing taxes, please visit [https://smartpay.gsa.gov/smarttax/tax-information-by-state/](/smarttax/tax-information-by-state/). If your state exempts taxes for federal travelers, do not assess taxes!

## What Should I Do When a Federal Traveler Checks In or Out of a Hotel?
- Be prepared by familiarizing yourself with your state's tax policies and requirements.
- Know if a state tax exemption form is required for your state and be ready to provide a copy of the form to a federal traveler.
- Ask guests to verify themselves as a federal traveler when offering state tax exemption by requesting to see their government ID or travel orders. Note: It is unlawful to photocopy a government ID. For any state tax questions or concerns, please refer to the GSA SmartPay website at [https://smartpay.gsa.gov/smarttax/tax-information-by-state/](/smarttax/tax-information-by-state/).

## What Is a GSA SmartPay Fleet Account?
The GSA SmartPay fleet account is specifically designed for the purchase of fuel, maintenance services, and repair services of official government vehicles. The first four digits of the BINs on all GSA SmartPay fleet accounts include one of the following numerical combinations:

| GSA SmartPay Fleet Account | BINs |
|----------|----------|
| Mastercard | 5563, 5565, 5568 |
| Voyager® | 7088 |
| Visa | 4486, 4614 |
| Wright Express® (WEX) | 5565, 6900, 7071 |

## Should I Charge Taxes on GSA SmartPay Fleet Accounts?
The GSA SmartPay fleet account is a CBA - meaning that the federal government makes direct payment for purchases made on the account - and thus should not be charged state taxes in most states and territories. For a full listing of tax exempt states, please visit the GSA SmartPay website at [https://smartpay.gsa.gov/smarttax/tax-information-by-state/](/smarttax/tax-information-by-state/).

## What Is a GSA SmartPay Integrated Account?
The GSA SmartPay integrated account is a specialized account designed to combine the functions of the purchase, travel, and fleet business lines into one payment solution. The first four digits of the BINs on all GSA SmartPay integrated accounts include one of the following numerical combinations:

| GSA SmartPay Integrated Account | BINs |
|----------|----------|
| Mastercard | 5565 |
| Visa | 4614 |

## Should I Charge Taxes on Integrated Accounts?
The GSA SmartPay integrated account is a CBA - meaning that the federal government makes direct payment for purchases made on the account - and thus should not be charged state taxes in most states and territories. For a full listing of tax exempt states, please visit the GSA SmartPay website: [https://smartpay.gsa.gov/smarttax/tax-information-by-state/](/smarttax/tax-information-by-state/).

## How Do I Accept GSA SmartPay Accounts?
If you currently accept Visa, Mastercard, Voyager, and/or Wright Express (WEX), you are already set up to accept GSA SmartPay accounts. If your business does not currently accept charge cards, please reach out to your financial institution to discuss accepting charge cards.

## What Are My Costs?
If you already accept Visa, Mastercard, Voyager, and/or WEX, there are no additional costs. The transaction fees you negotiated with your bank to accept cards from the private sector will also apply to government purchases. If you do not currently accept one or more of these cards and want to participate, the cost of acceptance is negotiated between you and your selected financial institution.

## What If I Am Still Unable to Accept GSA SmartPay Accounts?
Your business may be classified under a blocked Merchant Category Code (MCC). Businesses are required to label themselves by selecting the MCC that best describes the type of product or service provided. Certain MCCs are blocked by agencies to prevent fraud and misuse of GSA SmartPay accounts. If your company is experiencing problems accepting GSA SmartPay accounts, it may be because the MCC under which your business is classified may be blocked by an agency. To remedy this problem, you can change your MCC classification to better describe the type of product or service your company provides
2 changes: 1 addition & 1 deletion src/content/resources/forum-presentations.md
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Expand Up @@ -187,7 +187,7 @@ GSA offers integrated services to manage Travel which includes the civilian E-Go

| Audience | Presentation File |
| ----------- | ----------- |
| Travel Attendees | Available Soon |
| Travel Attendees | [Making Informed, Cost Saving Travel Decisions and SmartPay Essentials [PDF, 1.3MB]](/files/smartpay-training-forum/2024/Making_Informed_Cost_Saving_Travel_Decisions_and_SmartPay_Essentials_v2.pdf) |

## OS4 Purchasing Channel

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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/001.md
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---
title: "Smart Bulletin No. 001"
intro: "Introduction to GSA SmartPay® Smart Bulletins"
title: "Introduction to GSA SmartPay® Smart Bulletins"
intro: "GSA SmartPay Smart Bulletin No. 001"
number: "No. 001"
order: 001
businessline: "Purchase, Travel, Fleet, and Integrated"
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6 changes: 3 additions & 3 deletions src/content/smart-bulletins/002.md
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---
title: "Smart Bulletin No. 002"
intro: "FAR Amendment: Micro-purchase threshold limit increased to $10,000"
title: "FAR Amendment: Micro-purchase threshold limit increased to $10,000"
intro: "GSA SmartPay® Smart Bulletin No. 002"
number: "No. 002"
order: 002
businessline: "Purchase and Integrated"
Expand All @@ -27,7 +27,7 @@ Purchase, and Integrated

## Introduction

In accordance with the [Federal Acquisition Regulation (FAR) Subpart 13.2 - Actions At or Below the Micro-Purchase Threshold](https://www.acquisition.gov/far/subpart-13.2), “The Government wide commercial purchase card shall be the preferred method to purchase and to pay for micro-purchases.” The purpose of this GSA SmartPay® Smart Bulletin is to provide information to charge card managers, cardholders, and stakeholders about the government micro-purchase threshold.
In accordance with the [Federal Acquisition Regulation (FAR) Subpart 13.2 - Actions At or Below the Micro-Purchase Threshold](https://www.acquisition.gov/far/subpart-13.2), “The Government wide commercial purchase card shall be the preferred method to purchase and to pay for micro-purchases.” The purpose of this GSA SmartPay Smart Bulletin is to provide information to charge card managers, cardholders, and stakeholders about the government micro-purchase threshold.


## Definition
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/003.md
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---
title: "Smart Bulletin No. 003"
intro: "Phone Fraud Scams"
title: "Phone Fraud Scams"
intro: "GSA SmartPay® Smart Bulletin No. 003"
number: "No. 003"
order: 003
businessline: "Purchase, Travel, Fleet, and Integrated"
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/004.md
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---
title: "Smart Bulletin No. 004"
intro: "Notice Regarding Prohibition of Signing Bonuses and Lump Sum Incentives for Task Orders Awarded Under GSA SmartPay® 3"
title: "Notice Regarding Prohibition of Signing Bonuses and Lump Sum Incentives for Task Orders Awarded Under GSA SmartPay® 3"
intro: "GSA SmartPay Smart Bulletin No. 004"
number: "No. 004"
order: 004
businessline: "Purchase, Travel, Fleet, and Integrated"
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/005.md
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---
title: "Smart Bulletin No. 005"
intro: "Notice Regarding Transaction Dispute Time Frame under GSA SmartPay® Master Contract"
title: "Notice Regarding Transaction Dispute Time Frame under GSA SmartPay® Master Contract"
intro: "GSA SmartPay Smart Bulletin No. 005"
number: "No. 005"
order: 005
businessline: "Purchase, Travel, Fleet, and Integrated"
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/006.md
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---
title: "Smart Bulletin No. 006"
intro: "GSA SmartPay® Master Contract Record-Keeping Requirements"
title: "GSA SmartPay® Master Contract Record-Keeping Requirements"
intro: "GSA SmartPay Smart Bulletin No. 006"
number: "No. 006"
order: 006
businessline: "Purchase, Travel, Fleet, and Integrated"
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/007.md
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---
title: "Smart Bulletin No. 007"
intro: "Foreign Currency Conversion"
title: "Foreign Currency Conversion"
intro: "GSA SmartPay® Smart Bulletin No. 007"
number: "No. 007"
order: 007
businessline: "Purchase, Travel, Fleet, and Integrated"
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4 changes: 2 additions & 2 deletions src/content/smart-bulletins/008.md
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---
title: "Smart Bulletin No. 008"
intro: "Interchange Rates for Agencies Accepting GSA SmartPay® 3 Charge Cards"
title: "Interchange Rates for Agencies Accepting GSA SmartPay® 3 Charge Cards"
intro: "GSA SmartPay Smart Bulletin No. 008"
number: "No. 008"
order: 008
businessline: "Purchase, Travel, Fleet, and Integrated"
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