IDAPA 35.01.02.098 — FOREIGN DIPLOMATS (RULE 098)

Sections 63-3610, 63-3622, 63-3622O, Idaho Code
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.
(3-31-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 099
Page 87
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.
(3-31-22)
03.
Documentation. A retailer documents exempt sales to a foreign diplomat by:
(3-31-22)
a.
Retaining a copy of the front and back of the federal tax exemption card to support the exempt sale;
or
(3-31-22)
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.
(3-31-22)