DATE ISSUED: July 15, 2011
Note: The Department of Revenue has issued this publication to inform sales and use tax dealers about the new format for United States Diplomatic Tax Exemption Cards. If you have questions about the information contained here, contact the United States Department of State, Office of Foreign Missions, at 305-442-4943 or visit their website at www.state.gov/ofm.
The U.S. Department of State issues Diplomatic Tax Exemption Cards to foreign diplomats, consular missions, and their employees in the United States. The cards are used for tax-exempt purchases of tangible personal property, transient accommodations, services, meals, and other eligible purchases.
Tax exemptions or limitations are determined by the United State Department of State, Office of Foreign Missions, in Washington, D.C. Exemptions or limitations from tax are granted to foreign missions and consular personnel strictly on the basis of reciprocity with the foreign nation. Send inquiries about specific tax exemptions to the Office of Foreign Missions Regional Office, 95 Merrick Way, Suite 505, Coral Gables, Florida, 33134; office telephone:
305-442-4943; fax: 305-442-4973.
In the past, the Department of State used a blue or yellow stripe on the tax exemption card to convey to vendors and revenue agencies the level of tax exemption privilege a cardholder was authorized to receive. The new tax exemption cards will replace the color-coding with images of animals. The images are: owl, buffalo, eagle, and deer. Each image provides a visual cue of the general level of tax exemption privileges enjoyed by the cardholder and whether the card is intended for official or personal purchases. General information about each animal image is as follows:
In addition to the animal images, the new cards have security features that are not on the current cards. These include:
Vendors can check the validity of individual Diplomatic Tax Exemption Cards on the U.S. Department of State's website at https://ofmapps.state.gov/tecv/.
Cardholders are not required to get or present a Florida Consumer's Certificate of Exemption (Form DR-14) when making authorized tax-exempt purchases.
Payment for purchases made with mission tax exemption cards must be paid for by mission check or mission credit card. Purchases made with cash or personal checks are prohibited.
Payment for purchases made with personal tax exemption cards may be in any form, including cash, check, or credit card.
These cards are not transferable and are not valid for exemption of taxes on fuel, utilities, communications services (such as telephone, cellular telephone, cable television, and satellite television), or motor vehicles. Exemptions on the purchase of fuel, utilities, communications services, and motor vehicles are subject to approval of a special application to the Office of Foreign Missions Miami Regional Office.
The Department of State expects to replace all existing tax exemption cards with new cards by August 31, 2011. Vendors should continue to accept the existing cards until then.
References: Chapters 202, 206, and 212, Florida Statutes; Rule 12A-1.0015, Florida Administrative Code
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our website at www.floridarevenue.com or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.