Chat GPT subscriptions, in most cases, are an allowable expense and can be placed on the P-Card, but the tax should be removed from the subscription. Please use the directions below to have the tax removed: Email ar@openai.com from the email address associated with your subscription and attach the Alabama-Sales-Tax-Exemption-UA.pdf certificate along with a copy of the W-9. In the email, you should request that your subscription be exempt from sales tax collection.