Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 6342 (October 1, 2022).

61 Pa. Code § 32.24. Sales to ambassadors, ministers and consular officers of foreign governments.

§ 32.24. Sales to ambassadors, ministers and consular officers of foreign governments.

 (a)  Diplomatic exceptions. Sales to ambassadors, ministers and other diplomatic representatives of foreign governments are not subject to tax in accordance with provisions established by the Office of Foreign Missions, United States Department of State. The exemption from tax is evidenced by the tax exemption card issued by the United States Department of State. Restrictions on the exemption from tax will be indicated on the exemption card.

 (b)  Procedural requirements for diplomatic exemptions. A person entitled to the diplomatic exemption from the tax is required to make application to the Office of Foreign Missions, United States Department of State. This Federal agency will issue a Tax Exemption Card to each individual qualifying for exemption from tax. The Department will recognize the exemption from tax granted to these individuals in accordance with the restrictions provided on the tax exemption card.

 (c)  Sales made to individuals qualifying for diplomatic exemption from tax. A vendor shall retain a completed exemption certificate form which supports the tax exempt transaction. The Federal tax exemption number shall be included on the exemption certificate.

Source

   The provisions of this §  32.24 amended June 15, 1990, effective June 16, 1990, 20 Pa.B. 3160. Immediately preceding text appears at serial pages (94375) to (94376).

Cross References

   This section cited in 61 Pa. Code §  47.17 (relating to lease or rental of vehicles and rolling stock); and 61 Pa. Code §  58.13 (relating to carpeting and other floor coverings).



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