34 TAC § 3.63. Foreign Diplomatic Officials
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Texas Administrative Code › Title 34 PUBLIC FINANCE › Part 1 COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 TAX ADMINISTRATION › 34 TAC § 3.63
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(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).
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