See also Sales to contractors working for exempt organizations and General rules regarding exempt organization certificates beginning on page 40 for additional information. Diplomatic missions and personnel Diplomatic missions and their personnel, and foreign government owned enterprises and agencies are exempt from payment of sales tax when they are the purchaser, user or consumer of tangible personal property or services, or when they are the occupant of a hotel, or a patron at a place of amusement, club or similar place.
Diplomatic missions include permanent missions to the United Nations and foreign embassies and consulates. Diplomatic personnel include foreign embassy and consular officials and certain employees, certain officers and employees of the United Nations, permanent missions to the United Nations, international organizations, and certain employees of the Taipei Economic and Cultural Office (formerly called the Coordination Council for North American Affairs).
Examples of diplomatic missions and personnel include:
- The Embassy of India,
- The Consulate General of Jamaica in New York,
- The Secretary General of the United Nations.
The extent of a diplomatic mission's New York State sales tax exemption is limited to the exemption granted by the United States Department of State, Office of Foreign Missions. Exemption for diplomatic missions and personnel is federally determined Diplomatic missions and personnel seeking sales tax exemption should apply to the Office of Foreign Missions to obtain the appropriate exemption card or other documentation evidencing their tax exemption. For more information about obtaining exemption,contact the U.S. Department of State, Office of Foreign Missions, Washington, DC 20522-3303, or access their website at www.state.gov/ofm
Purchases by diplomatic missions and personnel Diplomatic missions and personnel may make purchases exempt from sales tax when they are the direct purchaser, occupant, or patron of record, and the direct payer of record, but only to the extent of the exemption granted to them by the U.S. Department of State. Direct purchaser, occupant or patron of record means that the purchaser is the holder of a valid tax exemption card issued by the U.S. Department of State or the American Institute in Taiwan, or the holder.