1. (a) Consular officers, administrative and technical employees. Foreign consular officer, consular administrative and technical employees, and members of their families are exempt from the payment of the motor vehicle sales and use tax if:

   1. (1) they have received Type A-1, A-2, or A-3 diplomatic visas from the United States Department of State; and
   2. (2) the consulates are operated by foreign countries which have treaties with the United States prohibiting the imposition of sales tax on consular officers, consular administrative and technical employees, and members of their families.
2. (b) Other consular staff and officials. If a specific treaty between the United States and a foreign country forbids the imposition of sales tax on other consular staff or officials, then such persons must meet the requirements set forth in subsection (a) of this section.

3. (c) Persons not qualified for exemption. No person may be exempt from the payment of motor vehicle sales and use tax pursuant to this section if the person:

   1. (1) is a citizen or permanent resident of the United States;
   2. (2) engages in any business or activity for gain within the United States;
   3. (3) is an honorary consular officer;
   4. (4) is a family member who is not part of the officer or employee's household; or
   5. (5) is in the United States for the primary purpose of receiving military training.

4. (d) Procedure.

   1. (1) Persons qualifying for the consular exemption are entitled to purchase or use motor vehicles in this state without paying the motor vehicle sales and use tax by presenting to the county tax assessor-collector a consular exemption certificate signed by the person claiming the exemption and countersigned by the comptroller of public accounts of the State of Texas.
   2. (2) The senior officer in each consulate is responsible for applying to the comptroller of public accounts for the certificates to be used by consular officers or employees and their families, and for the return of the certificates to the comptroller for cancellation when the certificates may not be used under this rule. The loss of certificates must be reported at once.
   3. (3) The status of each applicant for a certificate will be subject to confirmation by the officer of protocol, United States Department of State, prior to the comptroller's issuing a certificate.
   4. (4) Consular exemption certificates will be promulgated on a form prescribed by the comptroller of public accounts. Those certificates will expire two years from date of issue. Application for a renewal certificate must be made in the same manner as application for an original certificate. There will be no charge for the issuance or reissuance of the certificate. The comptroller may require the surrender of any certificate upon the furnishing of satisfactory proof of the unauthorized use of the certificate.

Source Note:The provisions of this §3.63 adopted to be effective January 1, 1976; amended to be effective July 19, 1978, 3 TexReg 2283.