Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart T - DIRECT PAYMENT PROGRAM › ILLUSTRATION A - Examples of Tax Exemption Card

Current through Register Vol. 48, No. 28, July 12, 2024
a) This
				Illustration A provides samples of the tax exemption cards issued by the U.S.
				Department of State to certain foreign government personnel and offices under
				the authority of the Foreign Missions Act (22 USC 4301 et seq.) prior to June
				2011. The plastic cards, which are the size of credit cards and have a
				hologram, are valid nationwide. Cards are used at the point of sale for
				exemption from State and local sales taxes and similar taxes normally charged
				to customers. Some cards have restrictions on tax-free purchases. Tax exemption
				cards are not valid for exemption from taxes on telephones, other utilities, or
				gasoline purchases. Cards are not transferable. Only the person whose
				photograph appears on the front side of the card may use it. Vendors may ask
				for additional identification such as a driver's license.
b) Examples of tax exemption cards for
				personal purchases.
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c)
				Mission tax exemption cards are issued to embassies, consulates, and
				international organizations for official purchases only and for the sole
				benefit of the mission identified on the face of the card. All purchases must
				be made in the name of the mission and paid for by mission check or credit card
				(not cash or personal check). Personal purchases are prohibited when using a
				mission tax exemption card.
d)
				Examples of tax exemption cards for mission (official) business.
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e)
				Examples of reverse of both mission and personal tax exemption cards.
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f)
				Beginning in June 2011, the U.S. Department of State began issuing new types of
				U.S. Department of State Diplomatic Tax Exemption Cards. The new Diplomatic Tax
				Exemption Cards are the same size as credit cards, made from plastic, and
				contain security features such as laser-engraved personalization of data, the
				inclusion of an optically variable device or kinegram, and tactile micro-text
				(small raised text). They are valid nationwide. These cards are used at the
				point of sale for exemption from State and local sales taxes and similar taxes
				normally charged to customers. Some cards have restrictions on tax-free
				purchases. Tax exemption cards are not valid for exemption from taxes on
				telecommunications, other utilities, or gasoline purchases. The cards are not
				transferable. Only the person whose photograph appears on the front side of the
				card may use the card. Vendors may ask for additional identification such as a
				driver's license.
1) New image and text of
				U.S. Department State Diplomatic Tax Exemption Cards. Each Diplomatic Tax
				Exemption Card bears an image of an animal (an owl, eagle, buffalo or deer,
				replacing the previously used blue/yellow stripes") indicating the cardholder's
				specific type of tax exemption and contains text outlining the scope of the
				exemptions. The types of exemptions given are determined on a case-by-case
				basis and, thus, will usually vary by cardholder. The images and text in this
				subsection (f)(1) were taken from the U.S. Department of State, Bureau of
				Diplomatic Security, Office of Foreign Missions' "New Tax Card Design Flyer"
				(publication dated June 2011), which can be found on-line at
				www.state.gov/ofm/tax/. Each card is unique to the cardholder, indicates
				whether the card was issued for official purchases only or for personal
				purchases, and lists the specific exemptions to which that cardholder is
				entitled.
A)
OWL
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Cards with this image are intended to be used solely in
				  connection with official purchases; the cardholder/mission is eligible for
				  exemption from sales, occupancy, restaurant/meal, and other similarly imposed
				  taxes without restriction.
B)
BUFFALO
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Cards with this image are intended to be used solely in
				  connection with official purchases; the cardholder/mission is subject to some
				  degree of restriction on exemption from sales, occupancy, restaurant/meal, and
				  other similarly imposed taxes. (For example, such cards may read "EXEMPT FROM
				  TAXES IMPOSED ON PURCHASES OVER $300; NOT VALID AT HOTELS".)
C)
EAGLE
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Cards with this image are intended to be used solely in
				  connection with personal purchases; the cardholder is eligible for exemption
				  from sales, occupancy, restaurant/meal, and other similarly imposed taxes
				  without restriction.
D)
DEER
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Cards with this image are intended to be used solely in
				  connection with personal purchases; the cardholder is subject to some degree of
				  restriction on exemption from sales, occupancy, restaurant/meal, and other
				  similarly imposed taxes. (For example, such cards may read "EXEMPT FROM TAXES
				  IMPOSED ON PURCHASES OF HOTEL STAYS, RESTAURANT MEALS, AND RENTAL
				  CARS".)