(a) North Atlantic Treaty Organization (NATO) foreign military personnel. Non-United States members of the North Atlantic Treaty Organization are: Belgium, Canada, Denmark, France, West Germany, Greece, Iceland, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Turkey, and the United Kingdom. Foreign military personnel, their dependents, and military employed foreign civilians, if attached to a member of NATO and stationed in Texas, are:
- (1) exempt from the motor vehicle sales tax on any motor vehicle which is purchased in Texas; and
- (2) exempt from the motor vehicle use tax on any motor vehicle purchased outside Texas and brought into the state either upon initial entry or upon subsequent reentry while already stationed in Texas.
- (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
- (2) subject to the motor vehicle use tax on any vehicle purchased outside of Texas and subsequently brought into the state.
Source Note:The provisions of this §3.68 adopted to be effective October 14, 1988, 13 TexReg 4855.