Ezel / Tax Rulings / TX
TX 9003L0994D05 Motor Vehicle Tax 1990-03-14

What Texas vehicle tax applied when a service member bought a car in West Germany and later sought Texas title?

Short answer: The historical 6% motor vehicle tax was due on the original purchase price when the service member applied for Texas title. The letter based that result on Texas being the member's home of record despite the vehicle being purchased while stationed in West Germany.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 official 1990 Texas Tax Correspondence letter issued on one service member's facts. It predates modern Private Letter Ruling reliance terms and cannot bind the Comptroller for unrelated taxpayers. The quoted 6% rate, home-of-record treatment, tax base, foreign-purchase rules, credits, exemptions, and Texas title procedures may have changed. The letter does not discuss whether any foreign or other tax had been paid. Taxpayer-identifying 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

The Texas Tax Correspondence Division said the service member's Texas home of record made historical 6% motor vehicle tax due when applying for Texas title to the vehicle purchased in West Germany.

The tax base was the original purchase price.

What this means for you

Verify current military-residency, foreign-purchase, credit, tax-base, and title rules.

Common questions

Q: When was tax due?

A: When applying for Texas title.

Citations and references

  • The letter cited no statute or administrative rule by number.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 14, 1990

Dear ***:

Thank you for your recent letter requesting information about the
motor vehicle tax in Texas.

You stated that you are in the military and while stationed in
West Germany purchased a vehicle. Because your home of record is
Texas, the 6% motor vehicle tax is due at the time you apply for a
Texas title. The 6% tax is due on the original purchase price.

This opinion is based on the facts presented. If there are
additional or different facts, the opinion may change.

If you have any questions or need additional information you may
write me at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,
Bettie U. Peterson
Tax Correspondence Division

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