Do employees of foreign consulates in the United States qualify for tax exempt buying privileges?
Foreign diplomats and consuls visiting and working in the United States qualify for sales tax exemptions based on the terms of treaties with their nations. To claim an exemption, the buyer must have an official tax exemption card. Two types of cards can be issued–personal cards and mission cards. The wording and color coding of each card indicates which exemptions the mission and its employees and families are entitled to. For example, there is a Mexican Consulate in Boise, Idaho. Both the personal and mission cards issued for Mexico have a yellow stripe because the exemption for Mexico is limited. All purchases of hotel rooms are exempt from sales tax for Mexican consular employees in the U.S. Other purchases must exceed $50 to be exempt. Vendors should read the front and back of the cards carefully before allowing an exemption, and they should keep photocopies of both sides of the card to document the exempt sale. Other than the copies of the card, no other documents (including Form
