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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
(Sales and Use tax)
• Ala. Admin. Code r. 810-6-5-13 (Lodging 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)

 

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

     

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
• IDAPA § 35.01.02.098
• IDAPA § 35.01.06.016

 

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  

Louisiana

   

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

Maine

  36 M.R.S. § 1760

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

Notice: Diplomatic and Consular Tax Exemption in New Mexico
FYI-240 (see p. 2,3)

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

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
• N.D. Cent. Code § 57-40.2-04

 

Northern Mariana Islands

     

Ohio

 

• ORC Ann. § 5739.02
• ORC Ann. § 5739.03
 

Oklahoma

 

O.A.C. § 710:65-13-130

 

Oregon

  • Or. Admin. R. 150-320.308  

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

 

Notice: Diplomatic and Consular Tax Exemption in Puerto Rico

Rhode Island

   R.I. Gen. Laws § 44-18-30  

South Carolina

 

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

• South Carolina Revenue Ruling #13-2

South Dakota

SSUTA

 

Exemption Certificate Information (see p. 3)

Tennessee

• SSUTA

 Tenn. Code Ann. § 67-6-409 
• Tenn. Code Ann. § 67-6-901

 

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

 

WAC § 458-20-190
(Excise tax)

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

West Virginia

SSUTA

 W. Va. CSR § 110-15-9  

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)

Wyoming

  • Wyo. Stat. § 39-15-105
(Exemptions)

DOR Issue- Jan. 2001 (see p. 16-17)

U.S. Virgin Islands

Notice Instructions

 

Notice: Diplomatic and Consular Tax Exemption in the Virgin Islands


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