Members of a diplomatic mission, consular post or office of a political division of a foreign state who hold positions with or are designated representatives of an international governmental organization may purchase tobacco products without paying the tobacco tax. The same holds true for their spouses and, in certain cases, other family members, if they meet certain requirements. However, the tobacco products must be purchased from one of the following distributors:

Members of a diplomatic mission, consular post or office of a political division of a foreign state who hold positions with or are designated representatives of an international governmental organization may purchase alcoholic beverages from the Société des alcools du Québec (SAQ) without paying the QST or the specific tax on alcoholic beverages. The same holds true for their spouses and, in certain cases, other family members, if they meet certain requirements. However, the alcoholic beverages must be purchased from the following outlet:

In order to obtain the tax exemption to which he or she is entitled, a buyer must, at the time of purchase of alcoholic beverages, provide the manager of the above-mentioned outlet with an official order form from the Direction de la correspondance officielle, des privilèges et des immunités (le Protocole). This form must be signed by an authorized representative, as well as by the buyer, and bear the official seal of the diplomatic mission, consular post, office of a political division of a foreign state or international government organization.

If a buyer purchases alcoholic beverages elsewhere in Québec, he or she must pay the applicable taxes, but can claim a rebate on the taxes paid.