New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 529 - Exempt Organizations › Section 529.5 - Diplomatic missions, diplomatic personnel and foreign government-owned enterprises and agencies

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Diplomatic missions. Permanent missions to the United Nations and foreign
				  embassies and consulates are hereinafter referred to as diplomatic
				  missions.
(b) Diplomatic personnel.
				  Foreign embassy and consular officials, certain foreign embassy and consular
				  employees, certain officers and employees of the United Nations, of
				  international organizations and of permanent missions to the United Nations and
				  certain employees of the Coordination Council for North American Affairs are
				  hereinafter referred to as diplomatic personnel.
(c) Exemption federally determined.
				  Diplomatic missions and diplomatic personnel are exempt from sales and use
				  taxes when they are the purchaser, consumer or user of tangible personal
				  property or services or when they are the occupant of hotel rooms or a patron
				  at a place of amusement, club, roof garden, cabaret or similar place only to
				  the extent of the exemption granted to them by the United States Department of
				  State or pursuant to the authority granted to the American Institute in
				  Taiwan.
(d) Nature and extent of
				  exemption generally.
(1) Diplomatic missions
				  and diplomatic personnel seeking exemption from State and local sales and use
				  taxes should apply to the United States Department of State or, in the case of
				  employees of the Coordination Council for North American Affairs, to the
				  American Institute in Taiwan for the appropriate tax exemption card or other
				  proper documentation evidencing their entitlement to and the extent of their
				  exemption.
(2) The United States
				  Department of State or the American Institute in Taiwan will issue the
				  appropriate tax exemption card or other proper documentation to diplomatic
				  missions and diplomatic personnel evidencing their entitlement to and the
				  extent of their exemption.
(3) Tax
				  exemption cards and other documentation evidencing entitlement to exemption
				  issued to diplomatic missions and diplomatic personnel by the United States
				  Department of State or the American Institute in Taiwan will specifically
				  identify the extent of the exemption to be allowed. In general:
(i) A tax exemption card with a blue stripe
				  will entitle the individual authorized thereon to exemption at time of purchase
				  from all sales and use taxes, including hotel room taxes.
(ii) A tax exemption card with a green stripe
				  will entitle the individual authorized thereupon to exemption at time of
				  purchase from all sales and use taxes except hotel room taxes.
(iii) A tax exemption card with a red stripe
				  will entitle the individual authorized thereon to exemption at time of purchase
				  from sales and use taxes, including hotel room taxes, on purchases greater than
				  the amount specified on the card (e.g., $50, $100, $150, $200, etc.).
(iv) Tax exemption cards may not be used by
				  diplomatic missions and diplomatic personnel to purchase motor fuel or diesel
				  motor fuel exempt from State and local sales and use taxes and motor fuel or
				  diesel motor fuel tax at the time of purchase. Diplomatic missions and
				  diplomatic personnel entitled to exemption from such taxes will receive
				  exemption as described in subdivision (i) of this section.
(4) Diplomatic missions and diplomatic
				  personnel who are not holders of tax exemption cards but who are otherwise
				  determined by the United States Department of State or American Institute in
				  Tiawan to be eligible for exemption from sales and use taxes imposed upon
				  purchase of certain tangible personal property or services shall pay tax at the
				  time of purchase and apply directly to the New York State Department of
				  Taxation and Finance for a refund of such taxes paid. See subdivision (k) of
				  this section concerning refund procedures.