N.Y. Comp. Codes R. & Regs. tit. 20 § 414.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 414.4 - Diplomatic missions and diplomatic personnel

Tax Law, § 284(1)

(a) Diplomatic missions and diplomatic personnel, as retail purchasers of motor fuel, are exempt from the motor fuel tax imposed pursuant to article 12-A of the Tax Law, only to the extent provided for in this section. Such provisions are predicated on the United State's Department of State's Office of Foreign Missions' national tax exemption program.

(b)

(1)Diplomatic missions as used in this section means permanent missions to the United Nations and foreign embassies and consulates.

(2)Diplomatic personnel as used in this section means foreign embassy and consular officials, certain foreign embassy and consular employees, certain officers and employees of the United Nations, of international organizations and of permanent missions to the United Nations and certain employees of the Coordination Council for North American Affairs.

(c)

(1) In order for diplomatic missions and diplomatic personnel to receive an exemption from the motor fuel tax, such mission or personnel must establish its exempt status with the United States Department of State or, in the case of employees of the Coordination Council for North American Affairs, with the American Institute in Taiwan. The United States Department of State or the American Institute in Taiwan must then certify to an oil company which issues credit cards, that such mission or personnel is exempt from the motor fuel tax. Diplomatic missions or diplomatic personnel seeking exemption from tax must then obtain credit cards from such an oil company. Although no exemption from tax is allowed at the time of the retail sale of the fuel, purchases of motor fuel charged to authorized credit cards will be billed exclusive of the tax from which the purchaser is exempt. Retail sellers of motor fuel may not sell such fuel to diplomatic missions or personnel without passing through the motor fuel tax at the time of the sale.

(2) Oil companies, which in agreement with the United States Department of State or the American Institute in Taiwan have issued authorized credit cards to diplomatic missions and diplomatic personnel, may bill such missions and personnel for credit card purchases of motor fuel, exclusive of the motor fuel tax. Such oil companies are entitled to a refund or credit of such tax in the amount which they have reimbursed directly or indirectly the retail seller of such fuel or the amount they themselves may be liable to remit directly to the Department of Taxation and Finance. Sufficient records must be maintained to verify the amounts of all refunds and credits claimed on the basis of credit card sales to diplomatic missions and diplomatic personnel.

(d)

(1) Tax exemption cards issued to diplomatic missions and diplomatic personnel by the United States Department of State or the American Institute in Taiwan may not be used to purchase motor fuel upon which the seller has not passed through the motor fuel tax.

(2) Notwithstanding any other provision of this Subchapter, no tax exemption will be provided nor will a refund, credit or reimbursement be granted where diplomatic missions or diplomatic personnel purchase motor fuel by any means other than through the use of an authorized oil company credit card.

(3) The provisions of this section are also applicable to the administration of the tax imposed on diesel motor fuel pursuant to article 12-A of the Tax Law and the sales and compensating use taxes imposed on motor fuel and diesel motor fuel pursuant to articles 28 and 29 of such law.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 414.4