34 Tex. Admin. Code § 3.68 - United States and Foreign Military Personnel Stationed in Texas
(a) North Atlantic Treaty Organization (NATO)
foreign military personnel.
(1) Foreign
military personnel, their dependents, and military-employed foreign civilians,
if attached to a member of NATO and stationed in Texas, are exempt from the
motor vehicle sales or use tax on any motor vehicle purchased in Texas or
brought into Texas while stationed in Texas.
(2) Non-United States members of the North
Atlantic Treaty Organization include: Belgium, Bulgaria, Canada, Czech
Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Italy,
Latvia, Lithuania, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania,
Slovakia, Slovenia, Spain, Turkey, and The United Kingdom.
(b) United States military personnel and
foreign military personnel other than NATO personnel. A member of the United
States military residing in Texas on military orders and foreign military
personnel, their dependents, and military employed foreign civilians, other
than NATO related personnel referred to in subsection (a) of this section, are:
(1) subject to the motor vehicle sales tax on
any motor vehicle purchased in Texas and not immediately removed from Texas for
use exclusively outside of Texas pursuant to Tax Code, §
152.092 and §
3.90 of this title (relating to
Motor Vehicles Purchased for Use Outside of Texas); and
(2) subject to the motor vehicle use tax or
the motor vehicle new resident use tax on any vehicle purchased outside of
Texas and subsequently brought into Texas for use in Texas. The domicile and
legal residence for United States military personnel is the person's "home of
record" as designated in the person's military records.
(c) Tax payment due dates.
(1) Motor vehicle sales or use tax is due 30
calendar days from the date of Texas sale or first use in Texas, except as
provided in paragraph (2) of this subsection. The tax must be paid when the
purchaser files the appropriate documents with the county tax
assessor-collector to transfer the title and register the vehicle, in
accordance with Transportation Code, §
501.145.
(2) A member of the United States military,
of a reserve unit of the United States military, of the Texas National Guard or
of the National Guard of another state who is on active military duty under an
order of the president of the United States must pay motor vehicle sales or use
tax as the purchaser of a motor vehicle no later than 60 calendar days after
the date of sale or first use in Texas.
(d) Calculation of tax due. For information
regarding the proper calculation of motor vehicle sales or use tax due on the
transfer of a vehicle title, refer to §
3.79 of this title (relating to
Standard Presumptive Value).
Notes
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