Ezel / Tax Rulings / TX
TX 9809861L Motor Vehicle Tax 1998-09-29

Were foreign military personnel attached to NATO exempt from Texas motor vehicle sales tax, and what proof supported a refund?

Short answer: Yes. Foreign military personnel attached to NATO were exempt, and tax already paid was refundable. The requester had to provide the county title-application and tax receipt, identification showing NATO attachment, and contact information.

Apply this to your situation

This page answers the general question as of 1998. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1998
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 Texas Comptroller letter issued on the specific NATO status presented. It dates from 1998, predates modern Private Letter Ruling reliance terms, and cannot be treated by unrelated taxpayers as binding protection. Treaty or status-of-forces rules, qualifying personnel, identification, refund forms, filing periods, and procedures may have changed, so verify current Texas and federal requirements. 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 Comptroller said foreign military personnel attached to NATO were exempt from Texas motor vehicle sales tax and could recover tax paid in error.

To process the refund, the agency requested:

  1. A copy of the county tax assessor-collector's receipt for the title application and taxes.
  2. Identification showing that the person was attached to NATO.
  3. A mailing address and phone number.

What this means for you

Foreign military and NATO personnel

The historical exemption depended on documented NATO attachment, not simply foreign military status stated without proof.

Motor vehicle dealers and county tax offices

Preserve the title and tax receipt because the Comptroller requested it for the refund.

Common questions

Q: Were NATO-attached foreign military personnel exempt?

A: Yes.

Q: Was previously paid tax refundable?

A: Yes.

Q: What status proof was required?

A: Identification showing attachment to NATO.

Citations and references

  • The letter did not identify a statute, treaty, or administrative rule by number.

Source

Original ruling text

September 29, 1998

Re: Sales Tax

Dear Mr. **:

Mr. Sharp passed along your message and asked that I contact you.

Foreign military personnel attached to NATO are exempt from Texas motor vehicle
sales tax. The tax you paid is refundable.

So that we may process your refund, please send me a copy of the receipt you
were issued for the title application and taxes by the local County Tax
Assessor-Collector. Also please send a copy of your identification indicating
that you are attached to NATO, your mailing address and phone number.

My mailing address is:
State Comptroller
Curt Swenson, Tax Policy Division
Capitol Station
Austin, TX 78774

If you have any questions, please do not hesitate to contact me. My email
address is . I may also be reached by calling
1-800-531-5441, extension 3-4684 toll free.

Sincerely,

Curt Swenson
Tax Policy Division

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