Idaho: IDAPA §§ 35.01.02.098, 35.01.02.128, 35.01.06.016


Idaho 
IDAPA 35.01.02.098. FOREIGN DIPLOMATS (RULE 098).
01. In General. The United States Government grants immunity from state taxes to diplomats from certain foreign countries. The diplomat is issued a federal tax exemption card by the U.S. Department of State. The cards are nontransferable and bear a photograph of the holder, a federal tax exemption number, and specific instructions as to the extent of the exemption granted to the diplomat. Effective Date (5-3-03)
02. Federal Tax Exemption Cards. Federal tax exemption cards list all restrictions on tax exemptions on the face of the card, including whether or not the card privileges extend to both official and personal purchases. Effective Date (3-29-12)
03. Documentation. Retailers must document an exempt sale to a foreign diplomat by: Effective Date (7-1-93)
     a. Retaining a photocopy of the front and back of the federal tax exemption card to support the exempt sale; or Effective Date (7-1-93)
     b. Recording for their permanent record the name of the bearer, the mission represented, the federal tax exemption number displayed on the card, the date of expiration, and the nature of the exemption granted to the diplomat. Effective Date (7-1-93)

IDAPA 35.01.02.128. Certificates for Resale and Other Exemption Claims (Rule 128).
05.e. The Diplomatic Tax Exemption Program of the United States Government grants immunity from state taxes to diplomats from certain foreign countries. A federal tax exemption card issued by the U.S. Department of State bears a photograph of the holder, a federal tax exemption number, and specific instructions as to the extent of the exemption granted to the diplomat. Additional information is provided in Rule 098 of these rules. Effective Date (3-6-00)

IDAPA 35.01.06.016. EXEMPTIONS (RULE 016).
01. Exemptions. Except as otherwise provided in this rule, all charges for room occupancy which are exempt from Idaho sales tax are also exempt from the room sales tax.   Effective Date (7-1-93)

06. Foreign Diplomats. The United States Government grants immunity from state taxes to diplomats from certain foreign countries. The diplomat is issued a federal tax exemption card by the U.S. Department of State.
The card bears a photograph of the holder, a federal tax exemption number, and specific instructions as to the extent of the exemption granted to the diplomat. Vendors must document an exempt charge to a foreign diplomat by:   Effective Date (7-1-93)
     a. Retaining a photocopy of the front and back of the federal tax exemption card; or   Effective Date (7-1-93)
     b. Recording for their permanent record the name of the bearer, the mission represented, the federal tax exemption number displayed on the card, the date of expiration, and the nature of the exemption granted to the diplomat.   Effective Date (7-1-93)