Gasoline Tax Exemption

A gasoline tax exemption may be extended to missions and mission 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:

Procedures to Apply for Gasoline Tax

Obtain and complete a gasoline business credit card application from one or more oil companies listed below. All oil companies require the submission of a business or fleet credit card application. Business credit card applications for personal gas tax exemption must include the residential address of the applicant and must be signed by the applicant. The Office of Foreign Missions encourages eligible missions and their personnel to apply for more than one gasoline tax-exemption credit card.
Using the Department’s E-government Program, complete a request for Exemption from Gasoline Taxes for each oil company credit card application.

* If you are applying through WEX, please include the WEX Tax Exemption packet [915 KB].

* 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, include the following information in the FT-505.1 form:
Name of credit card issuer: Motiva Enterprises LLC (Shell)
Street address, City, State, Zip Code: 910 Louisiana Street, Suite 1639A, Houston, TX 77002
Certificate of Authority number: 9196222
Employer identification number (EIN): 76-0262490

*New York applicants applying for Shell must type the information in the FT-505.1 or use the following pre-filled form provided here.

For WEX, include the following information in the FT-505.1 form:
Name of credit card issuer: Wright Express Financial Services Corporation
Street address, City, State, Zip Code: c/o Tax Dept, 97 Darling Avenue, South Portland, ME 04106
Employer identification number (EIN): 84-1425616

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.