Connecticut and Diplomatic Exemptions
- Sales Tax News
- Nov 14, 2011 | Susan McLain
Connecticut has revised its policy statement regarding sales made to diplomatic representatives that are exempt from Connecticut sales and use taxes. The policy, PS 2011(4), “…reflects changes to the re-designed Diplomatic Tax Exemption Card that was first issued in June 2011."
There are two classes of cards: “one for personal purchases by qualified diplomatic personnel, and one for official purchases only by a qualified diplomatic mission.” The personal tax exemption card “…bears the photograph and identification of a duly accredited consulate or embassy employee,” and only the bearer whose picture is on the card may use it. Mission tax exemption cards also bears the photograph of the user who is an embassy employee with official purchasing privileges.
Previous cards had blue/yellow stripes, but are now replaced with images of an owl, eagle, buffalo and deer. The animal images “…provide retailers with a visual cue of the general level of tax exemption privileges” of the holder.
Mission tax exemption cards bear images of the owl or buffalo. Personal tax exemption cards use the eagle or deer.
More information can be found at: http://www.state.gov/ofm/tax/.
The Department of State has provided an online verification of the validity of a Diplomatic Tax Exemption Card at: https://ofmapps.state.gov/tecv.