Production Release (#641)

Includes Sprint 34 and 35 issues
Typo Fixes in Smart Bulletin 037 #583
BUG: Smart Bulletin 004 - Action Section Content Missing #615
Bug: Fix Typos on SB030 #633
BUG: Smart Bulletin 020 - Fix Content Errors #616
BUG: Smart Bulletin 007, 011, 017, 027, 029, & 033 - Missing GSA SmartPay Registered Trademark #612
BUG: Smart Bulletin 016, 026, 030 & 034 - Fix Typos #614
BUG: Add reference to footnote listed on Smart Bulletin 021 and remove extra trademark reference SB029 #617
Correct Headlines on Smart Bulletin #35 #610
Remove old Smart Bulletin PDF files  #489
Update Ohio Tax #623
BUG: Smart Bulletin 008, 010, & 025- Remove External Link Icon from GSA Document #613
Update GSA SmartPay Application #620

src/content/how-it-works/eligibility.md

@@ -20,7 +20,7 @@ For those eligible to apply, contact your Agency/Organization Program Coordinato
 
 ## Tribes, Tribal Organizations, and Other Non-Federal Entities
 
-The GSA SmartPay Fleet, Purchase, Travel and Integrated payment solutions can be used by tribes, tribal organizations, and other non-federal entities. To participate in the GSA SmartPay program, [fill out and submit the application [PDF, 6 pages]](/files/gsasmartpay-application.pdf).
+The GSA SmartPay Fleet, Purchase, Travel and Integrated payment solutions can be used by tribes, tribal organizations, and other non-federal entities. To participate in the GSA SmartPay program, [fill out and submit the application [PDF, 7 pages]](/files/gsasmartpay-application.pdf).
 
 Tribes, tribal organizations, and non-federal entities that are interested in quickly meeting their immediate need with minimal resources may want to consider joining the GSA pool.
 

src/content/smart-bulletins/004.md

@@ -37,8 +37,7 @@ In general, pursuant to 31 U.S.C. § 3302 and absent specific statutory authorit
 An exception to this general rule is that an agency may retain receipts that qualify as "refunds." Refunds are defined as "repayments for excess payments" and are to be credited to the appropriation or fund accounts from which the excess payments were made, absent agency authority to the contrary. Refunds are also defined as representing "amounts collected from outside sources for payments made in error, overpayments, or adjustments for previous amounts disbursed." See Rebates from Travel Management Center Contractors, B- 217913, 65 Comp. Gen. 600; May 30, 1986; Accounting for Rebates from Travel Management Center Contractors, B-217913.3, 73 Comp. Gen. 210, June 24, 1994. Refunds must be directly related to previously recorded expenditures and are reductions of such expenditures. A lump sum incentive or signing bonus does not fit within the category of payments that may be retained and any such payment must be credited to the general fund of the Treasury. A lump sum incentive or signing bonus under an SP3 task order award would be a payment made at the beginning of the performance period and would not be tied to actual expenditures and use of the charge cards. Thus, it cannot be considered a reimbursement, advance or funds, refund or recovery. 
 
 
-## Resources
+## Action
 
 If an agency/organization is offered a lump sum incentive or signing bonus by a SP3 contractor, they should contact their GSA SmartPay representative immediately with a detailed account of the occurrence. Some agencies/organizations may have unique authorities which may permit them to retain signing bonuses or other lump sum incentives. In such cases, charge card management officials are asked to coordinate with the agencies/organizations legal and financial staff to confirm the proper handling of these funds.
 
-## Action

src/content/smart-bulletins/007.md

@@ -27,7 +27,7 @@ From Issuance until superseded
 
 ## Introduction
 
-GSA SmartPay cardholders will notice fees on their statements when making purchases denominated in non-United States (U.S.) currency. This bulletin describes these fees, which are permitted under the GSA SmartPay master contracts, This bulletin also addresses another currency conversion option occasionally offered by non U.S. merchants, typically known as “Dynamic Currency Conversion” or “DCC," which may not offer the most cost-effective option for U.S. government cardholders. 
+GSA SmartPay® cardholders will notice fees on their statements when making purchases denominated in non-United States (U.S.) currency. This bulletin describes these fees, which are permitted under the GSA SmartPay master contracts, This bulletin also addresses another currency conversion option occasionally offered by non U.S. merchants, typically known as “Dynamic Currency Conversion” or “DCC," which may not offer the most cost-effective option for U.S. government cardholders. 
 
 Note that the assessment of these fees can become a complicated issue. As a result, this bulletin is intended to provide an overview of common issues related to foreign currency conversion fees. It does not cover all aspects of these fees. As a result, if information beyond what is covered in this bulletin is required, please contact your servicing GSA SmartPay contractor bank or the GSA Office of Charge Card Management. 
 

src/content/smart-bulletins/008.md

@@ -41,7 +41,7 @@ Under the GSA SmartPay 3 Master Contract, there are two types of G2G transaction
 
 ## Resources
 
-All references listed are found in the [GSA SmartPay 3 Master Contract](https://smartpay.gsa.gov/about/master-contract/). 
+All references listed are found in the [GSA SmartPay 3 Master Contract](/about/master-contract/). 
 - Section B.2.2, Product and Service Offerings: Not Separately Priced (NSP)
 - Section B.2.3, Product and Service Offerings: Separately Priced 
 - Section C.3.1, Definitions, “Government-to-Government” 

src/content/smart-bulletins/010.md

@@ -15,7 +15,7 @@ UPDATE:
 | July 13, 2023 | Revised for cardholders to locate tax information on the GSA SmartPay website. |
 | March 22, 2024 | Revised for administrative updates |
 
-**UPDATE:** The Center for Charge Card Management (CCCM) has a dedicated website for each state/US territory of interest to see the exemption status and key points of contact for each state. Please visit the website for any tax-related information. The website is located here. https://smartpay.gsa.gov/smarttax
+**UPDATE:** The Center for Charge Card Management (CCCM) has a dedicated website for each state/US territory of interest to see the exemption status and key points of contact for each state. Please visit the website for any tax-related information. The website is located here. [https://smartpay.gsa.gov/smarttax](/smarttax/tax-information-by-state/)
 
 ## Effective Date
 
@@ -39,9 +39,9 @@ GSA’s Office of Travel, Transportation and Asset Management has historically m
 
 2. As a general rule, states do not usually exempt IBA cards. Travelers should check the GSA SmartPay website to see which cards (if any) are exempt by the states. In some cases, the states have provided websites where travelers can go and download tax exemption forms. CCCM has found that these forms change frequently and we are not notified of the changes. To keep cardholders from possibly downloading an outdated form, we ask that cardholders visit the site provided by the state to obtain the most current version of the tax exemption form. 
 
-For more detailed information, please visit the individual state or territory on the GSA SmartPay website located at https://smartpay.gsa.gov/content/state-tax-information
+For more detailed information, please visit the individual state or territory on the GSA SmartPay website located at [https://smartpay.gsa.gov/content/state-tax-information](/smarttax/tax-information-by-state/)
 
 
 ## Action
 
-Agency/Organization Program Coordinators (A/OPCs) may provide the attachment to cardholders as necessary. In addition, A/OPCs shall direct their cardholders to the Tax Information portion of the GSA SmartPay website: https://smartpay.gsa.gov/ 
+Agency/Organization Program Coordinators (A/OPCs) may provide the attachment to cardholders as necessary. In addition, A/OPCs shall direct their cardholders to the Tax Information portion of the GSA SmartPay website: [https://smartpay.gsa.gov/](/)

src/content/smart-bulletins/011.md

@@ -27,7 +27,7 @@ Purchase, and Integrated (Purchase)
 
 ## Introduction
 
-The benefits of using the GSA SmartPay purchase and integrated cards when acquiring products and services through FSSI Blanket Purchase Agreements (BPAs) and other arrangements include increased refunds for agencies along with product/service price savings, improved management visibility into purchasing activity, and adoption of industry and government agency best practices. As noted below, many of these FSSI offerings incorporate Point of Sale (POS) discounts for purchase and integrated card users, whereby the discounted FSSI price is to be automatically provided regardless of whether the purchase is made in-store, on-line, or by phone. These automatic discounts are provided by the merchant at the POS. The merchant is required to recognize the account numbers unique to standard GSA SmartPay purchase and integrated cards. The information below briefly discusses relevant FSSI procurement vehicles and provides links to their websites for more information and points of contact.
+The benefits of using the GSA SmartPay® purchase and integrated cards when acquiring products and services through FSSI Blanket Purchase Agreements (BPAs) and other arrangements include increased refunds for agencies along with product/service price savings, improved management visibility into purchasing activity, and adoption of industry and government agency best practices. As noted below, many of these FSSI offerings incorporate Point of Sale (POS) discounts for purchase and integrated card users, whereby the discounted FSSI price is to be automatically provided regardless of whether the purchase is made in-store, on-line, or by phone. These automatic discounts are provided by the merchant at the POS. The merchant is required to recognize the account numbers unique to standard GSA SmartPay purchase and integrated cards. The information below briefly discusses relevant FSSI procurement vehicles and provides links to their websites for more information and points of contact.
 
 
 ## Summary

src/content/smart-bulletins/016.md

@@ -50,15 +50,13 @@ Section 237-25(a)(3), Hawaii Revised Statutes (HRS), exempts the general excise
 
 The exemption provided in 237-25(a)(3), HRS, has been temporarily suspended by Act 105 SLH 2011 for the period from July 1, 2011 through June 30, 2013. The suspension means that the gross income derived from sales of tangible personal property to the Federal government will no longer be exempt from the general excise tax and will be taxable at the 4% rate. However, amounts for which the general excise tax exemption is temporarily suspended will continue to be exempt from the county surcharge of 0.5%.
 
-Section 2 of Act 105, SLH 2011, creates a new section under Chapter 237, HRS, which provides for the suspension of the exemption. Under this new section, subsection (b) provides 
-
-that the previously exempt income is taxable at the rate of 4%. Therefore, gross income derived from sales of tangible personal property to the Federal government is NOT taxable at the wholesale rate of 0.5% even though the Federal government (e.g., commissary) may "resell" the tangible personal property.2 See HRS section 237-4(a)(1). Whether the transaction qualifies as a wholesale transaction taxable at 0.5% is irrelevant in light of Act 105's provision imposing tax at the 4% rate.
+Section 2 of Act 105, SLH 2011, creates a new section under Chapter 237, HRS, which provides for the suspension of the exemption. Under this new section, subsection (b) provides that the previously exempt income is taxable at the rate of 4%. Therefore, gross income derived from sales of tangible personal property to the Federal government is NOT taxable at the wholesale rate of 0.5% even though the Federal government (e.g., commissary) may "resell" the tangible personal property.2 See HRS section 237-4(a)(1). Whether the transaction qualifies as a wholesale transaction taxable at 0.5% is irrelevant in light of Act 105's provision imposing tax at the 4% rate.
 
 **Grandfathering Rules Applicable to Request for Proposals Issued by the Government** Act 105 states that gross income from "binding written contracts entered into prior to July 1, 2011, that does not permit the passing on of increased rates of taxes" will be exempt from general excise tax even if the amounts would be made taxable by the suspension of an exemption. In Tax Announcement 2011-10, the Department provided special rules for government contracts executed in response to an invitation to bid so that a bid in response to an invitation to bid would be treated as a binding written contract for purposes of Act 105 if the bid or award was made prior to July 1, 2011, and the accepted bid or award ultimately resulted in a fully executed written contract. 
 
 Unlike bids in response to an invitation to bid, a proposal in response to a request for proposal issued by a local, state, or Federal government will not be treated as a binding written contract. However, an award in response to a request for proposal will be treated as a binding written contract and will be grandfathered from the suspension of an exemption in Act 105, provided the award is made before July 1, 2011, and results in a fully executed written contract. 
 
-This bulletin relates to the United States Government charge cards issued under the "GSA Smart Pay" Program and references the general excise tax exemption for sales of tangible personal property to credit unions. This is a temporary suspension of the exemption outlined in 237-25(a)(3), HRS. For more information, contact the Technical Section at (808) 587-1577 or by e-mail at [email protected]. 
+This bulletin relates to the United States Government charge cards issued under the "GSA SmartPay®" Program and references the general excise tax exemption for sales of tangible personal property to credit unions. This is a temporary suspension of the exemption outlined in 237-25(a)(3), HRS. For more information, contact the Technical Section at (808) 587-1577 or by e-mail at [email protected]. 
 
 ## Action
 

src/content/smart-bulletins/017.md

@@ -28,7 +28,7 @@ Purchase, Travel, Fleet, and Integrated
 
 ## Introduction
 
-This bulletin addresses surcharges merchants may choose to impose for accepting credit cards and GSA SmartPay charge cards.
+This bulletin addresses surcharges merchants may choose to impose for accepting credit cards and GSA SmartPay® charge cards.
 
 ## Summary
 

src/content/smart-bulletins/020.md

@@ -12,7 +12,7 @@ UPDATE:
 | Date | Version History Action Log - Summary of Action/Changes |
 | ----------- | ----------- |
 | April 10, 2020 | Implementation of Smart Bulletin #20 |
-| August 7, 2023 | Revised for administrative and formatting changes. |
+| August 7, 2023 | Revised for administrative and formatting changes |
 | March 22, 2024 | Revised for administrative updates |
 
 ## Effective Date
@@ -27,14 +27,14 @@ Purchase, Travel, Fleet, and Integrated
 
 ## Introduction
 
-In accordance with established legal precedence, States do not have the authority to assess State sales tax to the Federal Government or instrumentalities of the Federal Government under the Supremacy Clause of the Constitution of the United States. However, there are instances where State sales tax can be assessed on Federal Government transactions based on the liability of payment. The Center for Charge Card Management maintains the GSA SmartTax educational campaign to provide information to customer and vendor communities about State sales tax exemption. For more information, please visit the SmartTax page on the [GSA SmartPay website](https://smartpay.gsa.gov/). 
+In accordance with established legal precedence, States do not have the authority to assess State sales tax to the Federal Government or instrumentalities of the Federal Government under the Supremacy Clause of the Constitution of the United States. However, there are instances where State sales tax can be assessed on Federal Government transactions based on the liability of payment. The Center for Charge Card Management maintains the GSA SmartTax educational campaign to provide information to customer and vendor communities about State sales tax exemption. For more information, please visit the SmartTax page on the [GSA SmartPay website](/). 
 
 
 ## Summary
 
 It is important for Federal Government employees, hotels, rental car companies, and vendors to understand State sales tax exemption requirements for each State and to know when it is appropriate to assess State sales tax on Federal Government transactions. This will help the Federal Government preserve operating budgets for performing mission-critical activities. For vendors, this will help ensure the accuracy of records, promote effective processes, and improve customer service to millions of Federal Government charge card users. 
 
-### Recognizing GSA SmartPay Charge Cards 
+### Recognizing GSA SmartPay® Charge Cards 
 Federal Government charge cards can be most consistently identified by Federal Government bank identification number (BIN). The following four-digit BIN prefixes are reserved for Federal Government use exclusively: 
 - 4486 
 - 4614 
@@ -79,7 +79,7 @@ There are a few States that do not directly assess State sales tax to consumers
 
 ## Action
 
-Cardholder Best Practices
+Cardholder Best Practices:
 - Consult the GSA SmartPay website and interactive State sales tax map prior to an official
 government travel or before making a purchase to determine State sales tax exemption
 status, and if a form is required for tax exemption

src/content/smart-bulletins/021.md

@@ -45,7 +45,7 @@ The purpose of this Smart Bulletin is to provide a summary of the requirements c
 
 ## Summary
 
-On October 5, 2012, Public Law (P.L.) 112-194, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. 
+On October 5, 2012, Public Law (P.L.) 112-194 <sup><a href="#footnote-1">1</a></sup>, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. 
 
 On September 6, 2013, OMB issued Memorandum M-13-21, which provides supplemental guidance to OMB Circular A-123, Appendix B in the following areas: required safeguards and internal controls; reports on purchase card<sup><a href="#footnote-1">1</a></sup> and integrated card violations (purchase transactions only); and Inspector 
 General (IG) risk assessments and audits. The chart below outlines the reporting requirements reflected in P.L. 112-194 and in OMB Circular A-123, Appendix B:

src/content/smart-bulletins/025.md

@@ -38,7 +38,7 @@ The purpose of this Smart Bulletin is to generally describe records retention re
 
 [NARA GRS 4.1 Records Management Records](https://www.archives.gov/records-mgmt/grs.html)
 
-[GSA SmartPay Master Contract (C.7.2.4 Record Retention and Retrieval)[PDF, 248 pages]](https://smartpay.gsa.gov/files/sp3-master-contract.pdf)
+[GSA SmartPay Master Contract (C.7.2.4 Record Retention and Retrieval)[PDF, 248 pages]](/files/sp3-master-contract.pdf)
 
 
 ## Action