taxes

Motor Vehicle Tax Guide

Foreign Diplomatic Tax Exemptions and NATO Personnel

Foreign Diplomatic Tax Exemptions

Foreign diplomats, consular officers, certain consular staff, and certain consular family members are exempt from the motor vehicle tax if the motor vehicle is titled and registered with the U.S. Department of State, Office of Foreign Missions (OFM). County tax assessor-collectors (CTAC) are not allowed to process these types of motor vehicle titles and/or registrations tax exempt. If the foreign diplomat, consular officer, certain consular staff, and certain consular family members obtain a Texas Certificate of Title and regular registration, then motor vehicle tax is due.

Direct any questions regarding tax exempt titling and registration of these motor vehicles to the U.S. Department of State, OFM. Their website address is www.state.gov/ofm/tax.

NATO Personnel

Foreign NATO personnel stationed in Texas on official orders are exempt from motor vehicle sales and use tax on any motor vehicle purchased in, or brought into, the state while stationed in Texas.

Persons qualified for the NATO exemption include foreign military personnel, foreign military dependents and military-employed civilians attached to the NATO forces of one of the countries listed at www.nato.int/cps/en/natolive/topics_52044.htm.

Each individual claiming a NATO exemption must show proof that he or she is qualified for the exemption and must have identification proving their qualification. The title applicant should document "NATO" in Box 38 of Form 130-U, Application for Texas Title and/or Registration (PDF), and list the reference to this exemption as "Motor Vehicle Sales Tax Rule 3.68, United States and Foreign Military Stations."

96-254
(09/2021)