This information is not current and is being provided for reference purposes only
PS 2011(4)
Sales and Use Tax Exemptions for Diplomatic Personnel
This publication has been superseded by PS 2015(1.1)
Background: The Foreign Missions Act, 22 U.S.C. 4301-4316, authorized the creation of the Office of Foreign Missions (“OFM”) within the United States Department of State. The purpose of OFM is to serve the foreign diplomatic and consular communities stationed in the United States and to control their activities. Privileges are granted to a foreign official here if the United States Embassy and Consular personnel receive the equivalent privileges in that country.
The sales are exempt only if made to the holder of the Diplomatic Tax Exemption Card issued by the United States Department of State, Office of Foreign Missions. These cards are valid nationwide and may be used at the point of sale by their holders to exempt their retail purchases from sales and use taxes.
Two Classes of Cards: There are two classes of the Diplomatic Tax Exemption Card: one for personal purchases by qualified diplomatic personnel, and one for official purchases only by a qualified diplomatic mission.
For identification purposes, the card bearer's name, photograph, mission employed by, expiration date, and protocol identification number are provided on the card.
New Diplomatic Tax Exemption Cards: The new Diplomatic Tax Exemption Card has the following features:
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The use of animal images to convey an immediate visual cue of the level of exemption the cardholder is authorized to receive;
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Description of the cardholder’s level of entitlement to tax exemption privileges presented on both the front and back sides of the card;
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Laser engraved personalized data;
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Optically variable device or Kinegram; and
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Small raised text.
The animal images convey the following general information concerning the level of tax exemption that is authorized by a particular Diplomatic Tax Exemption Card.
Mission Tax Exemption Cards:
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Owl – This image signifies that such cards are intended to be used solely in connection with official purchases and that the cardholder/mission is eligible for exemption from sales, occupancy, restaurant/meal, and other taxes without restriction.
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Buffalo – This image signifies that such cards are intended to be used solely in connection with official purchases and that cardholder/mission’s eligibility for exemption from sales, occupancy, restaurant/meal, and other taxes is subject to some degree of restriction. For example, such cards may read “EXEMPT FROM TAX ON PURCHASES OVER $300; NOT VALID AT HOTELS.”
Personal Tax Exemption Cards:
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Eagle – This image signifies that such cards are intended to be used solely in connection with personal purchases and that the cardholder is eligible for exemption from sales, occupancy, restaurant/meal, and other taxes without restriction.
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Deer - This image signifies that such cards are intended to be used solely in connection with personal purchases and that the cardholder’s eligibility for exemption from sales, occupancy, restaurant/meal, and other similar taxes is subject to some degree of restriction. For example, such cards may read “EXEMPT FROM TAX ON PURCHASES OVER $150; NOT EXEMPT FOR HOTELS, RESTAURANTS, & SERVICES.”
Procedures Required to Be Followed by Retailers: The retailer must require the purchaser to present his or her tax exemption card to verify that the purchaser is the holder of a card and that it has not expired.
The retailer must verify that the purchaser qualifies for exemption in accordance with the rules applicable to the class and level of tax exemption.
The retailer must retain a photocopy of the tax exemption card for all sales made to holders of tax exemption cards.
Any suspected misuse of any tax exemption card within Connecticut should be reported by writing or telephoning:
Office of Foreign Missions DS/OFM
3507 International Place, NW
Washington DC 20522-3303
202-895-3500
and
Department of Revenue Services
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere).
Purchases of Motor Fuel Distinguished: A gasoline and diesel fuel tax exemption is extended to missions and personnel by means of tax-exempt oil company credit card accounts. Gasoline and diesel fuel purchased with cash is not tax-exempt. Personal or Mission Tax Exemption Cards may not be used to purchase gasoline or diesel fuel tax-free.
Eligible missions and personnel of foreign governments may apply for the exemption from gasoline and diesel fuel taxes through the procedure described on the OFM website at www.state.gov/ofm/tax/vehicle.
For Further Information: Call DRS during business hours, Monday through Friday:
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1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
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860-297-5962 (from anywhere).
PS 2011(4)
Sales and use taxes
Motor vehicle fuels taxes
Revised: 11/4/11