Section 694. Diplomatic exemption

Pursuant to the provisions of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, no sales or use tax is applicable to sales to or purchases by certain foreign diplomats or missions. Exemption cards are issued by the United States Department of State and bear a photograph and name of the diplomat eligible for exemption in the case of individual diplomat cards, and, in the case of mission cards, the person entitled to make official purchases for the mission. The extent to which an individual or mission is exempt from the tax is illustrated on the face of the card. In order to qualify for exemption, the purchase must be made by the person to whom the card is issued. No exemption certificate is required; however, the record of the sale must indicate the exemption card number of the purchaser.

Historical Notes

Derived from VR630-10-45 § 5.1; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994.

Statutory Authority

§§ 58.1-203 and 58.1-609.1(4) of the Code of Virginia.