Ezel / Tax Rulings / TX
TX 7804L2013B08 Motor Vehicle Tax 1978-04-20

Could a French foreign-service member assigned outside a U.S. embassy receive a Texas vehicle-tax exemption or refund?

Short answer: No. The 1978 letter said Texas taxed every retail motor vehicle sale in the state and had no exemption for a foreign-service member who was not assigned to an embassy in the United States. The writer also knew of no U.S.-France treaty exemption for the described circumstances, so Texas denied both a refund and an exemption certificate.

Apply this to your situation

This page answers the general question as of 1978. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1978
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an April 20, 1978 taxpayer-response letter about a French foreign-service member's Texas vehicle purchase. Diplomatic and consular status, embassy assignments, treaty law, federal immunity, Texas exemptions, exemption certificates, and refund procedures may have changed. The author stated only that he was unaware of a U.S.-France treaty exemption for the circumstances presented; this is not a current treaty determination. STAR documents may no longer represent current policy even when not marked superseded. Identity details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Texas denied the described foreign-service official a historical motor vehicle tax refund and exemption certificate.

The letter said every retail motor vehicle sale in Texas was taxed. It found no Texas-law exemption for members of another nation's foreign service who were not assigned to embassies in the United States.

The writer also said he was unaware of a U.S.-France treaty exempting a person in the recipient's circumstances. On that limited basis, no refund or exemption certificate was issued.

What this means for you

The answer was tied to the official's assignment and the writer's 1978 understanding of Texas law and treaty coverage. It should not be generalized to current diplomatic or consular personnel.

Common questions

Q: Did Texas issue a refund?
A: No.

Q: Did Texas issue an exemption certificate?
A: No.

Q: Did the letter conclusively determine current treaty law?
A: No. It reported only the writer's 1978 awareness for the presented circumstances.

Citations and references

  • No statute or treaty citation was provided in the letter.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

April 20, 1978

ATTN: ***

Dear ***:

Thank you for your inquiry about the Motor vehicle sales tax you paid in
Laredo.

The State of Texas requires that a motor vehicle sales tax be assessed on
every
retail sale of a motor vehicle in Texas.

There is no provision under Texas law to exempt members of the foreign
service
of other nations who are not assigned to embassies in the United States.
I am
not aware of a treaty between the U.S. and France which exempts a person
in your
circumstances, either.

Therefore, the State of Texas cannot refund the taxes you paid nor issue
an ex-
emption certificate.

If you have any questions you may write the Motor Vehicle Sales Tax
Division or
call area code 512/ 475-6897.

Sincerely,
Tom Gay
Motor Vehicle Sales Tax Division

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