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U.S. Department of State

Diplomacy in Action

State/Local Tax Exemption Rules and Regulations


 Through the Department of State’s Diplomatic Tax Exemption Program, the U.S. Government meets its obligations under Article 34 of the Vienna Convention on Diplomatic Relations and Article 49 of the Vienna Convention on Consular Relations, as well as other similar treaties and agreements, to provide exemption from state and local sales, restaurant, lodging/occupancy and other similar taxes charged to customers. 

Generally, states, territories, the District of Columbia and localities develop their own statutes, and regulations concerning the manner in which vendors may grant such tax exemptions to foreign missions and their members.

The information below is provided to better assist vendors with understanding the applicable state and local rules and regulations concerning this issue.  This listing is not exhaustive of all such statutes/regulations.  Therefore, if a vendor does not find information specific to their location, they are encouraged to contact the Department of State’s Office of Foreign Missions (OFM) or the appropriate tax authority.  OFM’s Headquarters, located in Washington, DC, can be reached 9:00am to 4:00pm by telephone at (202) 895-3500, option 2 or by electronic mail at OFMTaxCustoms@state.gov.

- Alabama

- Arizona

- California

- Connecticut

 - District of Columbia

- Hawaii

- Iowa

- Kansas

- Maryland

- Michigan

- Minnesota

- Missouri

- Montana

- New Jersey

- North Carolina

- Pennsylvania

- Texas

- Utah

- Virginia

- Washington


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