Program Home Program Home Key Topics Notes and Notices HomeOffice of Foreign Missions ...Diplomatic Tax Exemptions hide Diplomatic Tax Exemptions In 1982, Congress passed the Foreign Missions Act, 22 U.S.C. 4301-4316, which created a new office in the United States Department of State. This office is called the Office of Foreign Missions (OFM). The purpose of OFM is to serve the foreign diplomatic and consular communities stationed in the United States, and to control their activities. All services are based on the principle of reciprocity. In other words, no privileges are granted to a foreign official here unless United States Embassy and Consular personnel receive the equivalent privileges in that country. OFM responsibilities include the Diplomatic Tax Exemption Program, which provides sales and use, occupancy, food, airline, gas, and utility tax exemptions to eligible foreign officials on assignment in the United States. Tax exemption privileges for foreign diplomats, consular officers, and staff members are generally based on two treaties: the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. These treaties have been ratified by the United States and are the supreme law of the land under Article VI of the Constitution. Not all foreign missions and their personnel are entitled to tax exemption, because this privilege is based on reciprocity and not all foreign countries grant such tax exemption to American Embassies and personnel. *Note that diplomatic tax exemption cards are issued on the basis of international law and treaties to eligible international organizations and the Permanent Missions to the United Nations and Organization of American States, and to employees (and their dependents) of such offices who have been granted the privileges and immunities accorded to diplomatic agents. Questions concerning bookkeeping requirements should be directed to the appropriate City or State Department of Revenue. Any questions regarding the eligibility of diplomatic or consular officers for sales and use tax exemption should be directed to the Office of Foreign Missions by electronic mail at OFM-FMS@state.gov or: Office of Foreign Missions 3507 International Place, NW Washington, DC 20008 (202) 274-1217 Office of Foreign Missions Chicago Regional Office 230 S. Dearborn St., Suite 416 Chicago, IL 60604 (312) 353-5762 Office of Foreign Missions Houston Regional Office 8701 S, Gessner, Suite 906 Houston, Texas 77074 (713) 272-2865 Office of Foreign Missions Los Angeles Regional Office 11000 Wilshire Blvd, Suite 6400 Los Angeles, CA 90024 (424) 465-5450 Office of Foreign Missions Miami Regional Office 1645 Biscayne Boulevard, Suite 350 Miami, FL 33132 Office of Foreign Missions New York Regional Office 799 United Nations Plaza, 8th floor New York, NY 10017 (646) 282-2825 Office of Foreign Missions San Francisco Regional Office 90 7th Street, Suite 12-100 San Francisco, CA 94103 (415) 744-2910