A gasoline tax exemption is extended to missions and personnel by means of tax-exempt oil company credit card accounts. Gasoline purchased with cash is not tax exempt. Sales tax exemption cards may not be used to purchase gasoline tax-free.
Neither formal diplomatic accreditation nor entitlement to general sales tax exemption privileges entitles a mission or its individual members to exemption from taxes on gasoline. Such entitlement is based solely on reciprocity.
Eligible missions and personnel of foreign governments may apply for the exemption from gasoline taxes through the following approved procedure:
* New York requires the tax-exempt account-holder submit a state form, Government Entity Credit Card Refund or Credit Election Form: FT-505.1. For Shell, please submit this version of the Government Entity Credit Card Refund Form.
OFM/NY requires this form with all applications for new accounts. Current account-holders who have not already done so must complete and submit the form directly to their gasoline card companies.