Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Sales to Foreign Diplomats

The U.S. Department of State issues a white plastic tax exemption card to qualified diplomats. You must record the tax-exempt number from the back of the card onto the sales slip. Please be aware that the certificates may not be valid for all purposes. Cards with BLUE stripes entitle the holder to an exemption from the tax on all purchases. Cards with GREEN stripes entitle the holder to an exemption from the tax on all purchases except the tax on transient accommodations. Cards with RED stripes entitle the holder to an exemption from the tax on purchases of taxable items, which exceed the $50, $100 or $200 levels printed on the reverse side of the cards. You must record the proper number from the card onto your sales slip.



 
Additional Links: Sales Records
Business Taxes
Sales Records
  Sales of Materials Used
  Sales to Exempt Non-profit Organizations
  Sales of Items for Re-sale
  Sales to Corporations with Direct Payment Permits
  Sales to Foreign Diplomats