Attachment_5 _NV_State_Tax_Exemption.pdf

Mobile MRI Services Phoenix Area Indian Health Service

RFP 15-247-SOL-00074

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RFP 15-247-SOL-00074

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Taxation -Revenue Division Page 1 of 2

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ZiQ Code chart

Nevada Tax Review

On November 30, 1998, the United States Government implemented a new credit car program that replaced its purchase cards (I.M.P.A.C.), travel cards (American Express), and fleet cards (Wright Express) with one consolidated program. The new program is called "GSA SmartPay". Instead of a single provider of card based services, the Federal Government has awarded multiple contracts. Cards will now be issued by Citibank, First National Bank of Chicago, NationsBank, Mellon Bank and U.S. Bank.

Nevada Business License

All cards issued will have unique prefixes and account numbers, governrnent-designe artwork, and wording that denotes the card is for use by the United States of America.

Excise Taxes Tangible personal property purchased with credit cards issued under the "GSA SmartPay" program that are centrally billed (paid directly by the federal government) are exempt from Nevada sales/use tax.TaxQayer Bill of Rights

Sales Tax

Tangible personal property purchased with credit cards issued under the "GSA SmartPay" program that are individually billed ( billed to and paid by the federal employee, then reimbursed by the Federal government) are subject to Nevada sales/use tax.

Department Fonns Fleet Cards: All Federal Government fleet cards are centrally billed; thus tax exempt.

Freguentlx Asked Questions

Purchase Cards: All Federal Government purchase cards are centrally billed; thus tax exempt.

Travel Cards: Cards with a prefix (1st four digits) of 4486,4716,5568 and the 6th digit of the account number of 0,6,7,8,9 are centrally billed; thus tax exempt. Cards with a prefix of 4486,4716,5568 and the 6th digit of the account number of 1,2,3,4 is individually billed; thus subject to sales tax.

Nevada Tax

ProQeny ~ Integrated Cards: Federal Government integrated cards include fleet, travel and/or purchase functionality and offers the Federal Government a single card for all of its purchases. All Fleet and purchase type transactions on an integrated card are centrally billed; thus tax exempt. Travel functionality may be centrally billed or individually

Audit Division http://www.state.nv .us./taxation/fedcred.htm

Mobile MRI Services Phoenix Area Indian Health Service

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Division of Assessment Standards billed. For travel functionality only, the 6th digit of the account number will denote whether the travel card is centrally or individually billed as follows: Prefix 4486,4716 5568 and 6th digit of the account number of 0,6,7,8,9 are centrally billed; thus tax exempt. Prefix 4486, 4716, 5568 and 6th digit of account number of 1,2,3,4 are individually billed; thus subject to sales/use tax.Administrative

Services For more information on this program and designs of the various cards, you may visit the U. S. General Services Administration web site at http://pub.fss.gsa.gov/services/gsa-smartnay .

Taxation Home Page

E-Mail http://www.state.nv.us./taxation/fedcred.htm

Mobile MRI Services Phoenix Area Indian Health Service

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