Foreign Diplomatic and Consular Missions
Some purchases by foreign diplomats and consular personnel are not taxable. It depends on what type of exemption card is used, what is being purchased, and whether it is for the mission or an individual.
Purchases made on the internet and by telephone do not qualify for the foreign government exemption and are taxable unless some other exemption applies.
Exemption cards cannot be used to purchase the following:
- Airline tickets or cruises
- Gasoline or diesel fuel
- Motor vehicles, boats, and aircraft
- Utility services
Note: The listed items may be exempt from tax by using a different authorization process. For more information, see www.state.gov/ofm/tax.