Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.63 - Foreign Diplomatic Officials
Current through Reg. 50, No. 13; March 28, 2025
(a) All diplomatic missions and their members, including dependents, are required by federal law (22 U.S.C. Section 4303) to register all motor vehicles that they own or lease, with the United States Department of State, Office of Foreign Missions, Diplomatic Vehicle Office.
(b) The vendor of a motor vehicle sold in Texas must contact the Office of Foreign Missions for a determination on the tax exempt status of a purchaser. A statement will be provided by the Office of Foreign Missions to the vendor indicating the tax exempt status of the purchaser for sales tax imposed on the transaction. A copy of the statement must be kept for four years from the date of purchase. If the exemption is denied, a selling dealer licensed under Transportation Code, Chapter 503, must collect and remit tax due (see § 3.74, Seller Responsibility).
