California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 10 - Matters Involving the Federal Government › Section 1619 - Foreign Missions and Consuls

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Application of Tax.
(1) Official Purchases --
				  In General. Tax does not apply to the sale or use of tangible personal property
				  sold or leased to a foreign mission or representative office to the extent that
				  such mission or representative office has been identified by the U.S.
				  Department of State or the American Institute in Taiwan as exempt from the tax
				  pursuant to treaties or other diplomatic agreements with the United States. A
				  foreign mission or representative office exempt from taxation pursuant to
				  treaties or other diplomatic agreements with the United States will be issued a
				  Mission Tax Exemption Card by the U.S. Department of State, or an Official Tax
				  Exemption Card by the American Institute in Taiwan, for official purchases only
				  and for the sole benefit of the foreign mission or representative office
				  identified on the face of the card. To qualify for exemption, the U.S.
				  Department of State or the American Institute in Taiwan requires that all
				  purchases be paid in the form of payment in the name of the foreign mission or
				  representative office.
(2) Personal
				  Purchases -- In General. Tax does not apply to the sale or use of tangible
				  personal property sold or leased to foreign consular officers, employees, or
				  members of their families, or to a representative office's employees and
				  members of their families, to the extent that such persons have been identified
				  by the U.S. Department of State or the American Institute in Taiwan as exempt
				  from the tax pursuant to treaties or other diplomatic agreements with the
				  United States. Persons identified as exempt from taxation pursuant to treaties
				  or other diplomatic agreements with the United States will be issued a Personal
				  Tax Exemption Card by the U. S. Department of State or the American Institute
				  in Taiwan which identifies the bearer as exempt from tax and which specifies
				  the extent of the exemption.
(3)
				  Tax applies to sales of tangible personal property to foreign missions or
				  representatives offices, foreign consular officers, employees, or members of
				  their families, or to a representative office's employees and members of their
				  families, who do not hold a Tax Exemption Card issued by the U. S. Department
				  of State or the American Institute in Taiwan except as provided in subparagraph
				  (a)(4) below. Also, tax applies to sales of tangible personal property to
				  persons holding Tax Exemption Cards where their total purchases in a single
				  transaction do not exceed the minimum level of exemption as specified on the
				  Tax Exemption Card. Sales or use tax applies to the sale or use of tangible
				  personal property sold to nationals of the United States even though such
				  persons may perform consular functions for foreign governments.
(4) Vehicles. In addition to the exemption
				  provided in subparagraphs (a)(1) and (a)(2), the sale or lease of vehicles to
				  foreign missions or representative offices, foreign consular officers,
				  employees, or members of their families, or to a representative office's
				  employees and members of their families, will be exempt from the sales and use
				  tax if:
(A) The purchaser provides a valid
				  Tax Exemption Card (Personal, Mission, or Official) or a protocol
				  identification card to the retailer; and
(B) The retailer contacts and obtains
				  directly from the U.S. Department of State, Office of Foreign Missions or the
				  American Institute in Taiwan a letter stating that the vehicle sale or lease to
				  the purchaser is eligible for exemption from tax.
For purposes of this regulation, "vehicle" is as defined in
					 section
					 6272
					 of the Revenue and Taxation Code.