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U.S. Department of State

Diplomacy in Action

Levels of Exemption


OFM is directed to restrict the level of, or withdraw entirely, tax exemptions granted to a mission or its personnel in such cases where the sending state does not provide full tax exemption to U.S. missions in their country. To accomplish this, benefits provided by tax cards may be extended or restricted in several ways:

 

  1. Full Exemption – A eagle or an owl symbol a tax exemption card indicates full exemption from taxes on the purchase of all goods or services.
  2. Withdrawal of Privileges – Tax exemption cards may be temporarily or completely withdrawn, eliminating the benefit of sales tax exemption.

(The following benefits and restrictions may occur singly or in tandem, as required to achieve reciprocity.)

  1. Minimum Purchase Requirement – If a minimum purchase requirement is identified on the card, the sale must meet or exceed this amount in order to be eligible for tax exemption. The minimum purchase amount will be specified on the  front and the back of the card.
  2. Excluded Categories – The card may limit the applicability of the tax exemption to or from certain categories of goods or services. These restrictions will be specified on the front and the back of the card.


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