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U.S. Department of State

Diplomacy in Action

State 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 8:00am to 5:00pm by telephone at (202) 895-3500, option 2 or by electronic mail at OFMTaxCustoms@state.gov.

State/U.S. Territory

Additional Documentation Required

Rules/Regulations

Other State/Territory Issued Guidance

Alabama

 

• Ala. Admin. Code r. 810-6-3-24.01 
(Foreign Diplomatic and Consular Officials)
 Ala. Admin. Code r. 810-6-5-13 
(Persons, Firms, and Coporations Subject to Lodgings Tax)

 

Alaska

     

American Samoa

     

Arizona

• Notice Instructions

 

• Notice: Diplomatic and Consular Tax Exemption in Arizona

Arkansas

    • Notice: Diplomatic and Consular Tax Exemption in Arkansas

California

 

• 18 CCR 1619
(Sales and Use tax)

• Tax Information Bulletin: June 2011 (see p. 2-3)

Colorado

   

• FYI Sales 63 Notice (see p.7)

Connecticut

 

• Conn. Gen. Stat. § 12-412
(Exemptions)

• Policy Statement 2011(4)

DC

 

• CDCR 9-419
(Sales and Use tax)
• CDCR 9-492
(Exemptions)

• Publication FR-379 (see H.3. on p.3)

Delaware

     

Florida

 

• 12A-1.0015, F.A.C.
(Sales and Use tax)

• TIP #11A01-05

Georgia

    • DOR Policy Bulletin SUT-2014-02

Guam

  • 11 GCA § 28106. (Exemptions)
• 11 GCA § 30106.
(Exclusions and Exemptions)
 

Hawaii

 

• HRS § 237-24.3
(Exemptions)
• HRS § 237D-3
(Transient Accomodations tax)

• DOR Announcement No. 2011-25
• Hawaii Tax News- Fall 2000, Vol. 4, #3 (see p. 4-5)

Idaho

 

• IDAPA § 35.01.02.128 (Certificates for Resale and Other Exemption Claims)
• IDAPA § 35.01.02.098 (Foreign Diplomats)
• IDAPA § 35.01.06.016 (Exemptions)

• Educational Guide to Sales Tax in the State of Idaho (see p. 2)
• Retailers and Wholesalers: Making Exempt Sales (see p. 13)

Illinois

 

• 86 Ill. Adm. Code 130.2080 (Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel)
• 86 Ill. Adm. Code 130 Illustration A (Sales tax)
• 86 Ill. Adm. Code 480.101 (Lodging Tax)

• DOR Publication 106 (see p. 2)

Indiana

• SSUTA

 

• Information Bulletin #41 (see p. 36)

Iowa

• SSUTA or
• Iowa Exemption Certificate

 Iowa Code § 423.3 (Exemptions)  

Kansas

   

• Notice 04-09: Diplomatic Tax Exemption

Kentucky

  • KRS § 139.470
(Exempt Transactions) 
 

Louisiana

   

• Department of Revenue: Tax Topics, Vol. 18, No. 1 (see p. 2)

Maine

  • 36 M.R.S. § 1760 (Exemptions)

• Instructional Bulletin 36 (see p. 4)

Maryland

     

Massachusetts

 

• ALM GL ch. 64H, § 6
(Sales Exempt from Tax)

• AP 102: Diplomatic/Consular Exemptions
• Directive 03-4: Sales/Occupancy Excise Tax Exemption for Diplomatic Personnel

Michigan

   

• Revenue Administrative Bulletin 2013-4

Minnesota

   

• Sales Tax Fact Sheet 142 (see p. 4)
• Sales Tax Fact Sheet 141 (see p. 3)
• Sales Tax Fact Sheet 137 (see p. 4)
• Sales and Use Tax Instruction Booklet (see p. 10)
• Minnesota Revenue Notice #96-6

Mississippi

     

Missouri

 

• 12 CSR 10-110.950
(Sales/Use Tax Exemptions)

 

Montana

 

• MONT. ADMIN. R. 42.14.304
(Exempt Lodging Sales)
• MONT. ADMIN. R. 42.14.1202
(Vehicle Rental tax)

 

Nebraska

 

• R.R.S. Neb. § 77-2704.02 (Federal or state constitution or federal statute; exemption)
• Nebraska Admin. Code Title 316, Ch. 1, Reg. 1-012
(Exemptions)
• Nebraska Admin. Code Title 316, Ch. 1, Reg. 1-072
(Sales and Use tax)

 

Nevada

   

• Nevada Tax Notes- Issue No. 169 (see p. 3)
• Dept of Taxation FAQs (see US Dept of State New Tax Card)

New Hampshire

 

• N.H. Admin. Rules, Rev 702.10
(Meals and Rental Tax)

• 2012 Meals and Rentals Tax Booklet (see p. 5)
• Meals and Rooms (Rentals) Tax Help (see Meals & Rentals Tax Return section)

New Jersey

   

• Taxation Technical Bulletin: TB-53
• Tax Topic: Tax Treatment of Nonprofit Organizations and Government Entities (see p. 10)

New Mexico

• Notice Instructions

• N.M. Stat. Ann. § 7-9-89 (Sales to Certain Accredited Diplomats and Missions) 

• Notice: Diplomatic and Consular Tax Exemption in New Mexico

New York

• Notice Instructions
• DTF-950

• 20 NYCRR § 527.9
(Hotel taxes)
• 20 NYCRR § 529.1
(Exempt organizations)
• 20 NYCRR § 529.5
(Sales taxes)

• Tax Exemption in New York
• TSB-M-09(7)S (see p. 8)
• Publication 848 (see p. 18, 20, 21)
• TSB-M-86(14)S

North Carolina

  • North Carolina G.S. 105-164.13
(Retail Sales and Use Tax)

• Sales and Use Tax Bulletin (see p. 14-16)
 NC Directive: Diplomatic Tax Exemption Program

North Dakota

• SSUTA

• N.D. Cent. Code § 57-39.2-04 (Exemptions)
• N.D. Cent. Code § 57-40.2-04
(Exemptions)

 

Northern Mariana Islands

     

Ohio

 

• ORC Ann. § 5739.02
(Levy of Sales Tax; Exemptions)
• ORC Ann. § 5739.03 (Collection and Reporting of Tax by Vendor) 

 

Oklahoma

 

• O.A.C. § 710:65-13-130 (Sales to and by the Government; Taxable and Exempt Transactions)

 

Oregon

  • Or. Admin. R. 150-320.308 (State Lodging Tax Exemptions)  

Pennsylvania

• REV-1220 (for vendor to complete)

• 61 Pa. Code § 32.24
(Sales and Use taxes)
• 61 Pa. Code § 38.2
(Hotel taxes)

• Retailers’ Information (see p. 7)

Puerto Rico

• Notice Instructions
• Certificate for Exempt Purchases

 

• Notice: Diplomatic and Consular Tax Exemption in Puerto Rico

Rhode Island

   R.I. Gen. Laws § 44-18-30 (Gross Receipts Exempt from Sales and Use Taxes)   

South Carolina

 

• S.C. Code Ann. § 12-36-2120
(Exemptions from sales tax.)

 South Carolina Revenue Ruling #13-2

South Dakota

• SSUTA

• S.D. Codified Laws § 10-45-9 (Constitutional and Statutory Exemptions from Taxation)

• Exemption Certificate Information (see p. 3)

Tennessee

• SSUTA

• Tenn. Code Ann. § 67-6-409 (Procedures for Claiming Exemption) 
• Tenn. Code Ann. § 67-6-901 (Application) 

 

Texas

• Texas Hotel Occupancy Tax Exemption Certificate

• 34 TAC § 3.161
(Hotel Occupancy Tax)
• 34 TAC § 3.322
(General exemption)

• Exempt Organizations: Sales and Purchases (see p. 6)

Utah

• Exemption Certificate  

• Pub. 25: Sales and Use Tax (see p. 8)
• Pub. 66: Fuel Tax (see p. 3)
• Tax Bulletin 7-11: Lodging

Vermont

 

• CVR 10-060-023, Reg. § 1.9242-3
(Meals and Rooms Tax)

• TB-13: Meals and Rooms Tax (see p. 3-4)

Virginia

 

• 23 VAC 10-210-694
(Retail Sales and Use tax)

• Tax Information

Washington

 

• Rev. Code Wash. (ARCW) § 82.08.0254.
(Exemptions)
• WAC § 458-20-190
(Excise tax)

• Special Notice: Diplomats Tax Exemption Program
• Special Notice: Foreign Diplomats Motor Vehicle Tax Exemption

West Virginia

  • W. Va. CSR § 110-15-9 (Exemptions)  

Wisconsin

 

• Wis. Adm. Code Tax 11.05
(Tax Exempt Entities)

• 2011 News for Tax Professionals
• Sales and Use Tax Report: Issue 2-11 (see p. 6)
• Wisconsin Tax Bulletin 178 – January 2013 (see p. 6-7)

Wyoming

• SSUTA • Wyo. Stat. § 39-15-105
(Exemptions)
• WCWR 011-000-002
(Sales and Use Tax)

• Sales, Use and Lodging Guidelines for the Hospitality Industry (see p. 16-17)

U.S. Virgin Islands

• Notice Instructions

 

• Notice: Diplomatic and Consular Tax Exemption in the Virgin Islands


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