Washington D.C.: CDCR §§ 9-419, 9-492


Washington D.C.
CDCR 9-419 (Sales to Foreign Government Agencies, Diplomats, Employees, and Military Personnel)
419.1 By reason of privileges, exemptions, and immunities granted to certain foreign governments, those governments and their agencies (including embassies, legations, and commissions) may make purchases within the District of property or services for use in the conduct of their official activities if paid from their own funds without payment of the sales and use tax.
419.2 A letter of exemption with a separate identification number shall be issued by the District to each agency entitled to exemption under this section.
419.3 Each vendor shall keep a record of the following information with respect to sales to agencies which are exempt under this section:
    (a) The sales price of each sale;
    (b) The date of each sale;
    (c) The name of the purchasing agency; and
    (d) The agency's exemption number.
419.4 Each vendor shall also keep a copy of the purchase order or a copy of the voucher accompanying the payment, and shall obtain the signature of the person making the purchase.
419.5 An employee of an exempt agency may not use the agency's exemption number to make purchases for his or her own personal use and are required to pay the District sales tax unless they are holders of a U.S. Department of State exemption card.
419.6 The Department of State determines, with the approval of the District, which diplomats and other employees of foreign governments are entitled to exemption from District sales and use taxes, and issues to each exempt person an exemption identification card designated "EXEMPTION CARD" (Form DS-816).
419.7 The exemption identification card shall bear the following:
    (a) The name of the individual who is entitled to the exemption;
    (b) The individual's official title;
    (c) The name of the country or agency with which the person is connected;
    (d) An assigned identification card number; and
    (e) The exempt individual's photograph and signature.
419.8 By showing the exemption identification card to a vendor, the holder shall be entitled to make purchases in the District without paying the District sales or use tax.
419.9 When making a tax-free sale to a person holding an exemption identification card, a vendor shall exercise care to be certain of the identification of the purchaser by comparing the purchaser and his or her signature with the photograph and signature on the card.
419.10 No sales shall be made on a tax-free basis to any person other than one to whom an exemption card has been issued.
419.11 Vendors shall keep a record of sales to persons exempt under this section which shall include the following:
    (a) The name of the purchaser;
    (b) The date of the sale;
    (c) The amount of the sale;
    (d) The Department of State identification card number; and (e) A copy of the signature of the purchaser.
419.12 If the Department of State severs diplomatic relations with any country, the diplomats from that country will no longer be allowed to make tax-free purchases and their privileges will be revoked. Vendors will be notified from time to time by the Office of Finance and Revenue of revocations imposed under this section.
419.13 Sales to members of armed forces of foreign countries shall be subject to the District sales tax unless they hold a Department of State exemption identification card. District sales tax liability is not affected by Public Law 271, 81st Congress, which grants an exemption from customs duties and import taxes for foreign military personnel.
419.14 Vendors shall not accept the following means of identification as the basis for making tax-free sales:
    (a) A "Certificate of Exemption of Foreign Diplomatic Officers and Employees from Motor Fuel Tax." (This card is different from the "EXEMPTION CARD" (Form DS-816) issued under § 419.6.);
    (b) A foreign passport or a visa card issued by the U.S. government to a foreign visitor or resident alien;
    (c) An identification card issued to an exchange student from a foreign nation; or
    (d) The wearing of a uniform by military personnel of foreign governments.

CDCR 9-492 (Exemptions)
492.3 The sale of or charge for any service of procuring, offering, or attempting to procure in the District a job seeker for an employer or employment for a job seeker or the service of placing a job seeker with an employer in the District to a foreign government agency, diplomat, or employee or military personnel for which a valid United States Department of State Missions Tax Exemption Card or United States Department of State Tax Exemption Card issued pursuant to the Foreign Missions Act (22 U.S.C. 4310) shall be exempt from the tax, in accordance with § 419 of this chapter.