|Department of the Interior||September 2015||Integrated Charge Card Program Policy|
|Office of Management and Budget (OMB)||OMB Circular A-123, Appendix B||Improving the Management of Government Charge Card Programs|
|Department of the Interior||Public Law 112-194||Government Charge Card Abuse Prevention Act 2012|
Purchases and leases made directly by the Federal Government are generally (but not always) immune from State and local taxation (FAR 29.302). Alternate forms of evidence for establishing exemption from State or local taxes are described in FAR 29.305. In most cases, the copy of the contract, purchase order or credit card receipt is ample evidence that the sale was made to the federal government and is therefore exempt. Vendors sometimes also request a tax exempt number.
The tax exempt number in all States for all DOI components is 140001849. For additional state tax exemption information by various states, please visit GSA SmartPay
|Department of the Interior (DOI)||Charge Card Management Plan and Narrative Statement|
|Government Accountability Office (GAO)||AUDIT GUIDE, Auditing and Investigating the Internal Control of Government Purchase Card Programs, GAO-03-678G|