While not technically an exemption certificate, a third type of sales tax certificate is often lumped in with these other types of sales tax documents: Companies who make large purchases of multipurpose items (i.e. Contractors who will be working on governmental projects may qualify for usage-based exemption certificates as agents of a government entity. State and local governments are sometimes exempt organizations. 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.) // Automatically reload the page if a deprecation caused an automatic downgrade, ensure visitors get the best possible experience. Send the completed form to your seller and keep a copy for your records. The card must be used solely for the benefit of the individual identified and pictured on the card. var match_pattern = /\)\.(.+?) Missions and their members should encourage vendors to verify the card’s validity online or by calling OFM during business hours. e.preventDefault(); Sales tax exemption can only be authorized on official purchases if the payment is made with either a mission credit/debit card or a mission check. hitsPerPage: config['max_suggestions'], Federal government. For specific policies and procedures concerning using official and personal tax exemption cards for hotel stays and lodging, missions and personnel should refer to the Department’s note No. FORM MV-4ST, Vehicle Sales and Use Tax Return/Application for Registration (other registrations) Property and services purchased or leased using this certificate are exempt from tax because: (Select the appropriate paragraph from the back of this form, check the corresponding block below and insert information requested). Tax exemption cards should be delivered to OFM’s Customer Service Center at 3507 International Place NW, Washington, DC 20522, or the nearest OFM regional office (New York, Miami, Chicago, Houston, San Francisco, or Los Angeles). Start the conversation in the comments! Purchasers requesting sales tax exemption on the basis of diplomatic or consular status must check box D, “Foreign Diplomat,” and include the number displayed beneath the photo on their tax exemption identification card. It is important to read the regulations to determine whether the sample exemption certificates apply to your transactions. hit._snippetResult[key].value = hit._snippetResult[key].value.replace(/__ais-highlight__/g, '').replace(/__\/ais-highlight__/g, ''); 13-619, dated July 19, 2013. 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. State-specific Rules, including Streamlined Sales Tax Agreement. are not subject to sales tax. 18, No. For example, certain states require foreign missions and their members to complete a streamlined sales tax agreement exemption certificate. empty: wp.template('autocomplete-empty') var suggestion_template = wp.template(config['tmpl_suggestion']); 'swap', Companies using these certificates promise that they’ll handle their tax calculations and remittals on their own. 1. Anyone located outside of the Washington, DC, metropolitan area may contact the nearest OFM Regional Office. THIS CERTIFICATE DOES NOT REQUIRE A NUMBER TO BE VALID. openOnFocus: true, */ 1. 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. 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. Exemption certificates of other states or countries are not valid to claim exemption from New York State and local sales and use tax. 'support.boxModel', Federal Government. } {{{ data._snippetResult['content'].value }}} Sales made directly to the federal government are exempt from sales tax. If a card is lost or stolen and the mission or member wishes to apply for a replacement card, a service fee is required. 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. <# if ( data.avatar_url ) { #> (i.e. This subpart prescribes the policies and procedures regarding the exemption or immunity of Federal Government purchases and property from State and local taxation. These unrestricted personal tax exemption cards facilitate the United States in honoring its obligations under relevant treaties to provide relief from certain taxes. Certain states require forms for CBA purchase cards and CBA travel cards. The seller must keep the form. if (typeof hit._snippetResult[key].value !== 'string') { Instead, they are required to calculate, file and pay the sales tax they would have paid when making the purchase. § 67-6-409 (Procedures for Claiming Exemption). xhr.onload = function () { Sales tax exemption certificates expire after five years. This exemption … *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. The information provided on this website is for informational purposes only and is not intended to be legal advice. Send the completed form to the seller and keep a copy for your records. header: function () { For example, if claiming a sales tax exemption in Minnesota, enter “MN” in the boxes provided. 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" 'browser', Foreign Diplomat Number – The purchaser must enter the 10-digit number displayed beneath the photo on their tax exemption identification card. if (typeof hit._highlightResult[key].value !== 'string') { try { Include the B. IN, ND, SD…). The cards provide point-of-sale exemption from sales tax and other similarly imposed taxes throughout the United States. The Office of Foreign Missions advises all foreign missions, international organizations, and individuals that are either assigned or plan to travel to the states listed at the beginning of this notice, to make photocopies of the Streamlined Sales Tax Agreement Exemption Certificate . Foreign missions, personnel, and vendors may contact OFM in Washington at OFMTaxCustoms@state.gov or (202) 895-3500 ext. Some states specifically include an exemption for sales to the Federal Government. ], var xhr = new XMLHttpRequest(); // Break out early, do not processing if a downgrade reqeust was already sent. for (var key in hit._highlightResult) { } 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. 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. 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. FEIN (Federal Employee Identification Number) – If a Foreign Mission or International Organization have this number, they may list it here, however this is not required. reload = false; }); Foreign missions interested in discussing improvements to their tax exemption benefits are encouraged to contact OFM. /* Force the dropdown to be re-drawn on scroll to handle fixed containers. window.onerror = function( msg, url, line, col, error ) { Some U.S. states require their vendors to retain additional documentation in addition to a copy of the tax exemption card. If the transaction occurs after OFM business hours, and the vendor does not accept the card, OFM will attempt to assist the mission or member in obtaining refunds of improperly imposed taxes (if more than a de minimis amount) by speaking to the vendor, but a refund cannot be guaranteed. In other words, sales tax exemption certificates are your proof that you can buy an item tax free. hit._highlightResult[key].value = hit._highlightResult[key].value.replace(/__ais-highlight__/g, '').replace(/__\/ais-highlight__/g, '');