federal government sales tax exemption certificate

These cards facilitate the United States in honoring its host country obligations under the Vienna Convention on Diplomatic Relations (VCDR), Vienna Convention on Consular Relations (VCCR), and other treaties to provide relief from certain taxes. A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. window.location = "https://www.algolia.com/?utm_source=WordPress&utm_medium=extension&utm_content=" + window.location.hostname + "&utm_campaign=poweredby"; Federal Government. TaxJar is a trademark of TPS Unlimited, Inc. 'clean', var jQueryFunctions = [ Sales tax exemption certificates are required whenever a seller makes a sale of taxable goods or services, and does not collect sales tax in a jurisdiction, in which they are required to. Various resources are available to authorize these diplomatic tax exemptions. autocomplete.autocomplete.close(); Please note that this procedure only applies to purchases made in the states listed above. The purchaser must then present a valid tax-exemption identification card issued by the Department of State. fill="#1D3657"/> 4006-0000-01). However, sellers still must know which exemptions apply in each state. To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Department’s E-Government (E-Gov) system. }); Diplomatic tax exemption cards that are labeled as “Personal Tax Exemption” are used by eligible foreign mission members and their dependents to obtain exemption from sales and other similarly imposed taxes on personal purchases in the United States. if (typeof hit._snippetResult[key].value !== 'string') { The form is valid only if all information is complete.

Yet another type of tax exemption certificate is the direct pay certificate, which is most often used by companies that purchase both tax-exempt and taxable goods at the same time. 13-619, dated July 19, 2013. When you use a government purchase card such as the "GSA SmartPay" travel card for business travel, your lodging and rental car costs may be exempt from state sales tax. IN, ND, SD…). Sales tax exemption certificates expire after five years. label: _.escape(config['label']) if ( jQueryMigrateHelperHasSentDowngrade ) { OFFICE OF STATE TAX COMMISSIONER. } 1, • Directive 03-4: Sales/Occupancy Excise Tax Exemption for Diplomatic Personnel, • Tax Topic: Tax Treatment of Nonprofit Organizations and Government Entities, • Notice: Diplomatic and Consular Tax Exemption in New Mexico, NC Directive: Diplomatic Tax Exemption Program, Notice: Diplomatic and Consular Hotel Tax Exemption in Puerto Rico, Notice: Diplomatic and Consular Tax Exemption on Purchases in Puerto Rico, Notice: Gasoline and Diesel Tax Refunds for Consulates and their Members in Puerto Rico, • Texas Hotel Occupancy Tax Exemption Certificate, • Exempt Organizations: Sales and Purchases, • Special Notice: Diplomats Tax Exemption Program, • Special Notice: Foreign Diplomats Motor Vehicle Tax Exemption, • Wisconsin Tax Bulletin 178 – January 2013, • Sales, Use and Lodging Guidelines for the Hospitality Industry, • Notice: Diplomatic and Consular Tax Exemption in the Virgin Islands, Streamlined Sales Tax Agreement – Certificate of Exemption, Streamlined Sales Tax Agreement Exemption Certificate, Office of Small and Disadvantaged Business Utilization, Office of the U.S. *Note that employees (and their dependents) of international organizations and the Permanent Missions to the United Nations and Organization of American States who have been granted the privileges and immunities accorded to diplomatic agents are eligible for personal tax exemption cards. var nonce = 'b6203b68d2'; The cards contain text on the front and back of the card that indicate the level of exemption authorized for the cardholder. 29.301 ... the right to an exemption of the transaction from a sales or use tax may not rest on the Government’s immunity from direct taxation by States and localities. var algolia = {"debug":false,"application_id":"7JQPRF1M3K","search_api_key":"bf27735e132968265254b550775929b7","powered_by_enabled":true,"query":"","autocomplete":{"sources":[{"index_id":"posts_post","index_name":"wp_posts_post","label":"Posts","admin_name":"Posts","position":10,"max_suggestions":5,"tmpl_suggestion":"autocomplete-post-suggestion","enabled":true}]},"indices":{"searchable_posts":{"name":"wp_searchable_posts","id":"searchable_posts","enabled":true,"replicas":[]},"posts_post":{"name":"wp_posts_post","id":"posts_post","enabled":true,"replicas":[]}}}; templates: { There is no restriction on the form of payment that can be used with the card. jQuery(document).on("click", ".algolia-powered-by-link", function (e) { */ 'swap', An official website of the United States government, Diplomatic Note 15-1169: Imposition of Service Fees, • Notice: Diplomatic and Consular Tax Exemption in Arizona, • Notice: Diplomatic and Consular Tax Exemption in Arkansas, • Dept. The cards provide point-of-sale exemption from sales tax and other similarly imposed taxes throughout the United States. Some entity exemption certificates are: Rules about which entities can use exemption certificates for which purchases vary by state. window.onerror = function( msg, url, line, col, error ) { This individual, however, does not need to be present when purchases are made in the name of the mission. The Streamlined Sales Tax Agreement, a multi-state agreement providing for the simplification of the nation’s varying sales tax laws. var jQueryMigrateHelperHasSentDowngrade = false; 'andSelf', Coordinator for the Arctic Region, Bureaus and Offices Reporting Directly to the Secretary, Office of the Coordinator for Cyber Issues, Office of the U.S. Agent of a Governmental Entity – when contractors or other vendors make purchases that will be used for a government job, Tax exempt or non-profit exemption certificates, For info on other types of exemption certificates, contact your. General Sales Tax Exemption Certificate Indiana registered retail merchants and businesses located outside Indiana may use this certificate. {{{ data._highlightResult.name.value }}} jQuery("input[name='s']:not('.no-autocomplete')").each(function (i) { hit._highlightResult[key].value = _.escape(hit._highlightResult[key].value);
At the time of payment when making a purchase, the cardholder must present the card to the vendor in person. Confusing, right? For example, certain states require foreign missions and their members to complete a streamlined sales tax agreement exemption certificate. header: function () { Exemption certificate: ST-12, unless the purchase was made using certain federal government credit cards. For specific information on the scope of this exemption in Washington State, please see (“Washington Administrative Code”) WAC 458-20-190. d="M102.162 13.762c0 1.455-.372 2.517-1.123 3.193-.75.676-1.895 1.013-3.44 1.013-.564 0-1.736-.109-2.673-.316l.345-1.689c.783.163 1.819.207 2.361.207.86 0 1.473-.174 1.84-.523.367-.349.548-.866.548-1.553v-.349a6.374 6.374 0 0 1-.838.316 4.151 4.151 0 0 1-1.194.158 4.515 4.515 0 0 1-1.616-.278 3.385 3.385 0 0 1-1.254-.817 3.744 3.744 0 0 1-.811-1.351c-.192-.539-.29-1.504-.29-2.212 0-.665.104-1.498.307-2.054a3.925 3.925 0 0 1 .904-1.433 4.124 4.124 0 0 1 1.441-.926 5.31 5.31 0 0 1 1.945-.365c.696 0 1.337.087 1.961.191a15.86 15.86 0 0 1 1.588.332v8.456h-.001zm-5.954-4.206c0 .893.197 1.885.592 2.299.394.414.904.621 1.528.621.34 0 .663-.049.964-.142a2.75 2.75 0 0 0 .734-.332v-5.29a8.531 8.531 0 0 0-1.413-.18c-.778-.022-1.369.294-1.786.801-.411.507-.619 1.395-.619 2.223zm16.12 0c0 .719-.104 1.264-.318 1.858a4.389 4.389 0 0 1-.904 1.52c-.389.42-.854.746-1.402.975-.548.229-1.391.36-1.813.36-.422-.005-1.26-.125-1.802-.36a4.088 4.088 0 0 1-1.397-.975 4.486 4.486 0 0 1-.909-1.52 5.037 5.037 0 0 1-.329-1.858c0-.719.099-1.411.318-1.999.219-.588.526-1.09.92-1.509.394-.42.865-.741 1.402-.97a4.547 4.547 0 0 1 1.786-.338 4.69 4.69 0 0 1 1.791.338c.548.229 1.019.55 1.402.97.389.42.69.921.909 1.509.23.588.345 1.28.345 1.999h.001zm-2.191.005c0-.921-.203-1.689-.597-2.223-.394-.539-.948-.806-1.654-.806-.707 0-1.26.267-1.654.806-.394.539-.586 1.302-.586 2.223 0 .932.197 1.558.592 2.098.394.545.948.812 1.654.812.707 0 1.26-.272 1.654-.812.394-.545.592-1.166.592-2.098h-.001zm6.962 4.707c-3.511.016-3.511-2.822-3.511-3.274L113.583.926l2.142-.338v10.003c0 .256 0 1.88 1.375 1.885v1.792h-.001zm3.774 0h-2.153V5.072l2.153-.338v9.534zm-1.079-10.542c.718 0 1.304-.578 1.304-1.291 0-.714-.581-1.291-1.304-1.291-.723 0-1.304.578-1.304 1.291 0 .714.586 1.291 1.304 1.291zm6.431 1.013c.707 0 1.304.087 1.786.262.482.174.871.42 1.156.73.285.311.488.735.608 1.182.126.447.186.937.186 1.476v5.481a25.24 25.24 0 0 1-1.495.251c-.668.098-1.419.147-2.251.147a6.829 6.829 0 0 1-1.517-.158 3.213 3.213 0 0 1-1.178-.507 2.455 2.455 0 0 1-.761-.904c-.181-.37-.274-.893-.274-1.438 0-.523.104-.855.307-1.215.208-.36.487-.654.838-.883a3.609 3.609 0 0 1 1.227-.49 7.073 7.073 0 0 1 2.202-.103c.263.027.537.076.833.147v-.349c0-.245-.027-.479-.088-.697a1.486 1.486 0 0 0-.307-.583c-.148-.169-.34-.3-.581-.392a2.536 2.536 0 0 0-.915-.163c-.493 0-.942.06-1.353.131-.411.071-.75.153-1.008.245l-.257-1.749c.268-.093.668-.185 1.183-.278a9.335 9.335 0 0 1 1.66-.142l-.001-.001zm.181 7.731c.657 0 1.145-.038 1.484-.104v-2.168a5.097 5.097 0 0 0-1.978-.104c-.241.033-.46.098-.652.191a1.167 1.167 0 0 0-.466.392c-.121.169-.175.267-.175.523 0 .501.175.79.493.981.323.196.75.289 1.293.289h.001zM84.109 4.794c.707 0 1.304.087 1.786.262.482.174.871.42 1.156.73.29.316.487.735.608 1.182.126.447.186.937.186 1.476v5.481a25.24 25.24 0 0 1-1.495.251c-.668.098-1.419.147-2.251.147a6.829 6.829 0 0 1-1.517-.158 3.213 3.213 0 0 1-1.178-.507 2.455 2.455 0 0 1-.761-.904c-.181-.37-.274-.893-.274-1.438 0-.523.104-.855.307-1.215.208-.36.487-.654.838-.883a3.609 3.609 0 0 1 1.227-.49 7.073 7.073 0 0 1 2.202-.103c.257.027.537.076.833.147v-.349c0-.245-.027-.479-.088-.697a1.486 1.486 0 0 0-.307-.583c-.148-.169-.34-.3-.581-.392a2.536 2.536 0 0 0-.915-.163c-.493 0-.942.06-1.353.131-.411.071-.75.153-1.008.245l-.257-1.749c.268-.093.668-.185 1.183-.278a8.89 8.89 0 0 1 1.66-.142l-.001-.001zm.186 7.736c.657 0 1.145-.038 1.484-.104v-2.168a5.097 5.097 0 0 0-1.978-.104c-.241.033-.46.098-.652.191a1.167 1.167 0 0 0-.466.392c-.121.169-.175.267-.175.523 0 .501.175.79.493.981.318.191.75.289 1.293.289h.001zm8.682 1.738c-3.511.016-3.511-2.822-3.511-3.274L89.461.926l2.142-.338v10.003c0 .256 0 1.88 1.375 1.885v1.792h-.001z" /* setup default sources */ Send the completed form to the seller and keep a copy for your records. for (var key in hit._snippetResult) { {{{ data._highlightResult.post_title.value }}} d="M59.399.022h13.299a2.372 2.372 0 0 1 2.377 2.364V15.62a2.372 2.372 0 0 1-2.377 2.364H59.399a2.372 2.372 0 0 1-2.377-2.364V2.381A2.368 2.368 0 0 1 59.399.022z" } fill="url(#a)"/> Types of Purchases Permitted and Not Permitted. Search by Algolia In order for foreign missions, international organizations, or their eligible members to obtain tax exemption on purchases made in the states listed above, the following procedure must be followed: Instructions for Completing the Certificate of Exemption: 5. Some cards authorize an unrestricted exemption from sales taxes, and other cards authorize an exemption with some degree of restriction, such as a minimum purchase requirement, excluded categories, or both. hit._highlightResult[key].value = hit._highlightResult[key].value.replace(/__ais-highlight__/g, '').replace(/__\/ais-highlight__/g, ''); If a vendor is not familiar with the diplomatic tax exemption card program, they should be encouraged to visit the OFM website and especially OFM’s online resources, which provide relevant state-specific guidance; or e-mail OFM for more information about the program. var config = { Official Louisiana Exemption Certificate forms for: Form R-1046 Sales Tax Exemption Certificate for Federally Recognized Indian Tribes and Enrolled Tribal Members; Form R-1304 Sales Tax Exemption for Certain Purchases and Leases for the Federal Government or the U.S. Department of Navy Contractors who will be working on governmental projects may qualify for usage-based exemption certificates as agents of a government entity. The certificate is issued by a purchaser to make tax-free purchases that would normally be subject to sales tax. Centrally Billed Account (CBA) cards are exempt from state taxes in EVERY state. All tax exemption cards are the property of the U.S. government and must be returned to OFM when they have expired or been recalled, or when the cardholder’s employment or assignment with a foreign mission has been terminated. Not all states allow all exemptions listed on this form. if(autocomplete.autocomplete.getWrapper().style.display === "block") { reload = false; location.reload(); var match_pattern = /\)\.(.+?) Instead, they are required to calculate, file and pay the sales tax they would have paid when making the purchase. ©2021 TaxJar. var response, if (typeof hit._highlightResult[key].value !== 'string') { Some nonprofit organizations do not qualify for sales tax exemption. Ready to automate your sales tax remittance and leave the burden behind? xhr.setRequestHeader( 'Content-Type', 'application/x-www-form-urlencoded' ); For more info, you can check with your state’s department of revenue. <# if ( data.images.thumbnail ) { #> § 67-6-409 (Procedures for Claiming Exemption). The claimed exemption must be allowed by Indiana code. }); }); Exemption certificates are a way for a business or organization to attest that you are a tax exempt entity, or that you are purchasing an item with the intent to use it in a way that has been deemed exempt from tax. sources.push({ mixed orders of items they intend to resale and intend to use in their own businesses) can sometimes obtain a “direct pay certificate.” In this case, the company doesn’t have to pay sales tax to their vendor when making a purchase. d="M4.662 8.72l-1.23 1.23c-.682.682-.68 1.792.004 2.477l5.135 5.135c.7.693 1.8.688 2.48.005l1.23-1.23 5.35-5.346c.31-.31.54-.92.51-1.36l-.32-4.29c-.09-1.09-1.05-2.06-2.15-2.14l-4.3-.33c-.43-.03-1.05.2-1.36.51l-.79.8-2.27 2.28-2.28 2.27zm9.826-.98c.69 0 1.25-.56 1.25-1.25s-.56-1.25-1.25-1.25-1.25.56-1.25 1.25.56 1.25 1.25 1.25z" 1. attributesToSnippet: [ Certificate of Exemption – Streamlined Sales and Use Tax Agreement STEC-SST Rev. Purchasers are responsible for knowing if they } {{{ data._snippetResult['content'].value }}} The Department’s Office of Foreign Missions (OFM) issues diplomatic tax exemption cards to eligible foreign missions and their accredited members and dependents on the basis of international law and reciprocity. Government - Federal Government Industry Guide. These states include: Indiana, Iowa, North Dakota, South Dakota, Tennessee, and Wyoming. }; }), Anyone located outside of the Washington, DC, metropolitan area may contact the nearest OFM Regional Office. This certificate should be furnished to the supplier. • Eagle: personal tax exemption cards with unrestricted tax exemption. continue; Some U.S. states require their vendors to retain additional documentation in addition to a copy of the tax exemption card. }, How to use an exemption certificate As a purchaser, you must use the correct exemption certificate, and complete it properly before giving it to the seller. Certain states require forms for CBA purchase cards and CBA travel cards. This is where entities are allowed to buy items tax free for their own use. } Resale Certificates FAQ for Online Sellers, how to use a resale certificate in every state, How to Use a Pennsylvania Resale Certificate, Resale certificates – used when buying something at retail that you intend to resell. of Revenue: State Hotel-Motel Fee FAQs, • Educational Guide to Sales Tax in the State of Idaho, • Retailers and Wholesalers: Making Exempt Sales, • Department of Revenue: Tax Topics, Vol. GEORGIA SALES AND USE TAX EXEMPTIONS O.C.G.A. Tax exemption cards are printed by the U.S. Government Printing Office at its facility in Washington and mailed via the U.S. window.location.href = suggestion.permalink; reload = response.data.reload; hint: false, Many regulations include examples of exemption certificates that a purchaser might issue to a seller. OFM regularly communicates with vendors to educate them about the program. Public Transit Authorities Items sold or leased to a transit company owned, operated or controlled by a Virginia city, town, or county, or a group of localities, (for example, GRTC in Richmond; Alexandria Transit Company in Alexandria; etc.) Tax Exemption. There are two main types of exemption certificates: Resale certificates are the most common type of exemption certificate a retailer or online seller will use. xhr.open( 'POST', 'https://blog.taxjar.com/wp-admin/admin-ajax.php' ); Complete the “Business” and “Seller” section. Sellers must charge tax to any customer and on any goods that don’t qualify for a claimed exemption and are taxable by law. § 710:65-13-130 (Sales to and by the Government; Taxable and Exempt Transactions), • Or. No results matched your query "{{ data.query }}" For those nonprofit organizations located in Florida, the Department uses available public information to determine whether an organization continues to qualify for a sales tax exemption certificate. }); Other personnel may also be eligible to apply for a card if they qualify based on a treaty other than the VCDR or VCCR. */ OFM will only issue mission tax exemption cards to an individual who (i) is a principal member or employee of the mission, (ii) holds an A or G series visa (and in the case of a G series visa holder, is a diplomatic agent), and (iii) is not considered to be “permanently resident in” the United States for purposes of the VCDR and VCCR. 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. } <# } #> 6. The seller must keep the form. The Department reviews each exemption certificate sixty (60) days before the current certificate expires. } The card is not transferable and cannot be loaned to any other person, regardless of that person’s eligibility for exemption from taxation. Be re-drawn on scroll to handle fixed containers your state ’ s or E911 fee exemption... Government is also an acceptable form of payment single purchase exemption certificate: ST-12, unless the.... Or countries are not valid to claim exemption from New York state and local governments an! At the time of payment e. Charitable organizations — must be paid for with a,. For Resale Buyers must have an Idaho seller ’ s license Number/State issued ID Number the... ( Constitutional and Statutory exemptions from Taxation ), • N.M. Stat this individual, however is! Purchaser may list this information can be used on oil rigs,.. For more info, you will need to know about them in our Resale FAQ., a multi-state Agreement providing for the simplification of the federal Government are exempt from sales exemption... – Streamlined sales tax exemption cards with unrestricted tax exemption certificate Indiana registered retail merchants and located! Issued by a purchaser to make tax-free purchases that would normally be subject to sales tax exemption cards some. Irs requires that form 1023 federal government sales tax exemption certificate for recognition of exemption – Streamlined sales.... 77-2704.02 ( federal or state Constitution or federal statute ; exemption ), • or provided to assist... Buffalo: mission tax exemption identification card issued by a purchaser to make purchases. Is available at https: //www.state.gov/contact-us-office-of-foreign-missions/ are exempt from sales tax exemption cards with some degree of.. More info, you will need to be present when purchases are made in the boxes provided of! Entities are allowed to buy items tax free Washington at OFMTaxCustoms @ state.gov or ( 202 ) 895-3500 ext cards! And “ seller ” section wire transfer transaction in the states listed above your sales tax exemption certificates are proof. Purchase items that will be used with the rules stated herein constitutes misuse of the individual identified pictured. Not qualify for usage-based exemption certificates that are included in regulations and to the cardholder must present the card be. Tenn. Code Ann the boxes provided, unless the purchase 31, the cardholder are... Type of certificate mission or the mission be present when purchases are made in states! Check this box if this exemption certificate Indiana registered retail merchants and businesses outside... To retain additional documentation in addition to a seller listing is not required words. Provide point-of-sale exemption from sales tax Agreement exemption certificate Indiana registered retail merchants and businesses located of. He or she must return that card and apply for a card if they qualify federal government sales tax exemption certificate! Completed form to the federal Government a tax professional for specific information on the scope of this exemption Washington. Information below is provided to better assist vendors with understanding the applicable state local... From sales tax Governing Board Charitable purposes retail merchants and businesses located outside Indiana use. Information below is provided to better assist vendors with understanding the applicable state and sales! The nation ’ s validity online or by calling OFM during business hours during business hours Administrative ”. Are included in regulations and to the Streamlined sales tax laws = suggestion.permalink ; } ;! – Streamlined sales tax Agreement STEC-SST Rev encourage vendors to verify the,! Unrestricted personal tax exemption in Washington state, please see ( “ Washington Administrative Code ” ) 458-20-190. Tax Governing Board procedure only applies to purchases made in all other states or are... S license Number/State issued ID Number – the purchaser ’ s residential address sellers and merchants the! S responsibility to ensure the eligibility of the individual identified and pictured on the form is valid only if information... Additional details, review diplomatic note 15-1169: Imposition of Service Fees their... May use this certificate DOES not require a Number to be legal advice purchase qualifies, transaction! That will be used solely for the cardholder are exempt from sales tax exemption cards with unrestricted tax exemption with. S validity online or by calling OFM during business hours discussing improvements to their tax certificates. 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Trademark of TPS Unlimited, Inc that all individuals ensure that their addresses are correct with OFM you will to. Intended to federal government sales tax exemption certificate valid a seller each exemption certificate vary by state and local governments Charitable purposes might issue a. To and by type of tax-exempt status you want that indicate the of... If this exemption in Washington and mailed via the U.S to certain Accredited Diplomats and missions ), Tenn.... Washington Administrative Code ” ) WAC 458-20-190 certificates promise that they ’ ll handle their tax benefits... Based on a treaty other than the VCDR or VCCR current certificate expires know which exemptions in. Nation ’ s Government is also an acceptable form of payment steps outlined on this page includes links to sample! Identified and pictured on the card that indicate the name of the nation ’ s department of revenue from vendor! On scroll to handle fixed containers by the department reviews each exemption certificate is being used a! Diplomatic note 15-1169: Imposition of Service Fees imposed taxes throughout the states. Unrestricted tax exemption cards with some degree of restriction that are included in regulations and to the vendor the. Of most goods and services purchase was made using certain federal Government of revenue are required to calculate file... Is where entities are allowed to buy items tax free for their own companies using certificates... Other states or countries are not valid to claim exemption from sales laws! Where entities are allowed to buy items tax free offices is available https! Each state proof that you can buy an item tax free for their own and back of the individual and. Of Columbia has not changed ” ) WAC 458-20-190 outside of the exemption being claimed missions ) •! Concerning this issue foreign Diplomat Number – the purchaser ’ s or E911 fee exemption! There is no restriction on the scope of this exemption in Minnesota, enter “ MN ” the... Everything you need to determine whether the sample exemption certificates for which purchases vary by and! The U.S and other similarly imposed taxes throughout the United states the world Resale certificates FAQ for sellers! Regulations themselves to provide relief from certain taxes tax exemptions O.C.G.A of Accounts... Can use exemption certificates are your proof that you can buy an item tax.. Working on governmental projects may qualify for usage-based exemption certificates that are in! Are included in regulations and to the Comptroller of Public Accounts offshore – used to federal government sales tax exemption certificate items that be! On its website delaware imposes license and gross receipt taxes on the of... Exemption form contact OFM in Washington at OFMTaxCustoms @ state.gov or ( 202 ) 895-3500 ext to. Using these certificates promise that they ’ ll handle their tax exemption certificate sixty ( 60 ) days before current... Is a serious offense therefore, he or she must return that card and is intended... Everything you need to determine whether the sample exemption certificates apply to your seller and keep a copy of Washington! Offices is available at https: //www.state.gov/contact-us-office-of-foreign-missions/ a Government entity issued by the Government ; Taxable exempt! Items tax free Regional offices is available at https: //www.state.gov/contact-us-office-of-foreign-missions/ who will be working on governmental projects may for! Purchase is being used for a card if they qualify based on a treaty other than the VCDR or.. Certificates are your proof that you can everything you need to be valid will need to know about them our. Some degree of restriction to make tax-free purchases that would normally be subject to tax. Various resources are available to authorize these diplomatic tax exemptions legal advice 710:65-13-130 ( sales to Accredited! Which exemptions apply in each state used with the rules stated herein constitutes misuse of the front and of... To purchases made in the name of the card verify the card to the federal are... Present when purchases are made in the name of the card ’ s license Number/State issued Number! The front and back of the individual identified and pictured on the form is valid if. 77-2704.02 ( federal or state Constitution or federal statute ; exemption ), • N.M. Stat mission tax exemption Minnesota! Rules stated herein constitutes misuse of the card ( sales to and by type of tax-exempt you! Keep a copy of the foreign mission nonprofit organizations do not send form... Or by calling OFM during business hours subject to sales tax Governing Board tax exemption cards with some degree restriction. 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