SECTION 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).

Source Note: The provisions of this §3.68 adopted to be effective October 14, 1988, 13 TexReg 4855; amended to be effective September 5, 2006, 31 TexReg 7133; amended to be effective October 13, 2009, 34 TexReg 7093; amended to be effective September 2, 2014, 39 TexReg 6863; amended to be effective January 7, 2016, 41 TexReg 260