Texas Tax Code

§ 151.3185 — PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS

TX § 151.3185Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)The sale, lease, or rental or storage, use, or other consumption of the following items are exempted from the taxes imposed by this chapter:

(1)tangible personal property that will become an ingredient or component part of:

(A)a motion picture, video, or audio master recording, a copy of which is sold or offered for ultimate sale, licensed, distributed, broadcast, or otherwise exhibited for consideration; or

(B)a broadcast by a producer of cable programs or by a radio or television station licensed by the Federal Communications Commission;

(2)tangible personal property that is necessary or essential to and used or consumed in or during:

(A)the production of a motion picture, video, or audio master recording, a copy of which is sold or offered for ultimate sale, licensed, distributed, broadcast, or otherwise exhibited for consideration; or

…

Legislative history

Acts 2015, 84th Leg., R.S., Ch. 410 (H.B. 2507), Sec. 1, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 323 (H.B. 3086), Sec. 1, eff. May 31, 2019. Acts 2019, 86th Leg., R.S., Ch. 323 (H.B. 3086), Sec. 2, eff. May 31, 2019.