Gasoline Tax Exemption

A gasoline tax exemption is extended to missions and personnel by means of tax-exempt oil company credit card accounts.  Gasoline purchased with cash is not tax exempt.  Sales tax exemption cards may not be used to purchase gasoline tax-free. 

Neither formal diplomatic accreditation nor entitlement to general sales tax exemption privileges entitles a mission or its individual members to exemption from taxes on gasoline. Such entitlement is based solely on reciprocity.

Eligible missions and personnel of foreign governments may apply for the exemption from gasoline taxes through the following approved procedure:

Procedures to Apply for Gasoline Tax Exemption

(1)   Obtain and complete a gasoline fleet or corporate credit card application from one or more oil companies.

(2)   Complete one form DS-99 (Application for Diplomatic Exemption from Taxes on Gasoline) for each oil company credit card application; form DS-99 must be typewritten.

(3)   Form DS-99 must be typewritten or legibly written.

(4)   Completed credit card applications and forms DS-99 must be submitted to OFM, either in Washington or at an OFM Regional Office; the oil companies will not accept credit card applications for diplomatic gasoline tax exemption unless they accompanied by documentation provided by OFM.