1. (a) North Atlantic Treaty Organization (NATO) foreign military personnel.

   1. (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. (2) Non-United States members of the North Atlantic Treaty Organization as of December 14, 2005 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.

2. (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. (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 (relating to Motor Vehicles Purchased for Use Outside of Texas); and
   2. (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 their military records.

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.