Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0070

(a) SALES TAX

250.0070 Mission Tax Exempt Card. The Mission Tax Exemption Card provides an exemption from the sales or use tax for tangible personal property sold to foreign consular officers, employees, or members of their families. (Regulation 1619.) However, in the case of a construction contract between the owner of the building occupied by a foreign consular officer and the contractor, the sale is being made to the owner of the building rather than to the foreign consular officer. Accordingly, the Mission Tax Exemption Card does not provide an exemption to any taxes imposed with respect to the construction contract. 1/28/94.