As a sales tax auditor, I had many conversations with government employees that tried to use their government credit cards with their name on them to avoid paying sales tax on their hotel rooms. Our policy was that if the card had their name on it, that LA sales tax was due. If the credit card had only the agency's name on it, no tax was due because the bill was sent directly to that agency rather than to the individual. Dealt with many obnoxious pissed off government employees. A while back government employees were charged with abusing their credit cards in other states in buying watches, TVs, etc.