A motor vehicle purchased in Texas for use exclusively outside Texas is exempt from motor vehicle sales tax. To claim the exemption, a purchaser must not use the motor vehicle in Texas, except for transportation directly out of state, and must not register the motor vehicle in Texas. The purchaser should issue the seller Form 14-312, Texas Motor Vehicle Sales Tax Exemption Certificate – For Motor Vehicles Taken Out of State (PDF), at the time of sale.
Occasionally, a purchaser may be required to obtain a title for the motor vehicle because of the requirements of another state or foreign country where the purchaser will use the vehicle. If the purchaser documents those requirements, the county tax assessor-collector can accept Form 130-U, Application for Texas Title and/or Registration (PDF), for a certificate of title only and no motor vehicle sales tax will be collected.
If the owner later brings the motor vehicle back into Texas for use, the owner owes motor vehicle use tax on the total consideration, less any deduction of credit for legally imposed sales and use tax previously paid to another state or jurisdiction.
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