A vehicle exporter in Texas has received a refund of the sales and use tax paid on a motor vehicle because it was exported to Japan.  The Cadillac Escalade was registered in the state.   The Comptroller of Public Accounts released her decision granting the refund about 12 weeks ago. 

NAATA cautions our members that refund applications are fact specific and you are advised to obtain a professional opinion prior to seeking a refund.   Refund applications on exported vehicles are typically denied.  But the law may permit a refund under certain facts as in this case.   Each state maintains its own laws and jurisdiction on refund applications.

Download decision granting refund

Download another recent decision in which the refund was denied