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Guidance for Granting Foreign Diplomat Exemptions

Transient Lodging Tax Guidance for Granting Foreign Diplomat Exemptions

Clark County Code section 4.08.050(d) exempts rent paid by foreign diplomats properly registered with the United States State Department. Foreign diplomats or consular missions should only be granted an exemption from transient lodging tax when expressly authorized on U.S. Department of State diplomatic tax exemption cards. In order to provide support for granting an exemption, the transient operator must retain a copy of the exemption card. In addition, transient operators should adhere to the guidance provided on the below listed US State Department websites when determining whether Foreign diplomats or consular missions should be exempted from transient lodging tax.

https://www.state.gov/wp-content/uploads/2019/05/Tax-Card-Flyer.pdf

http://www.state.gov/ofm/tax/hotel/index.htm