Utility Tax Exemption

The Office of Foreign Missions administers the utility tax exemption program.  Utility tax exemption (e.g. electricity, natural gas, cellular phones, and telephone) is based on reciprocity and is granted upon request and submittal of a completed form DS-98 (Application for Diplomatic Exemption from Taxes on Utilities).

Procedures to Apply for Utility Tax Exemption

(1)   Complete a form DS-98 for each utility company to which a request is being made.  If more then one account is being held with a company (for example, each phone line/number is a separate account) one form for each account must be completed.

(2)   Each form DS-98 must be typewritten or legibly written.

(3)   The completed form DS-98 should be submitted to the Office of Foreign Missions in Washington, D.C. or to the appropriate regional office of the Office of Foreign Missions.  OFM offices may request a copy of the individual's utility bill for verification purposes.