Texas Tax Code

§ 151.353 — COURT REPORTING SERVICES

TX § 151.353Title 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)Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or a court reporter licensed by the Judicial Branch Certification Commission are exempted from the taxes imposed by this chapter if the document is:

(1)prepared for the use of a person participating in a suit or the court in which a suit or administrative proceeding is brought; and

(2)sold to a person participating in the suit.

(b)Court reporting services covered by this section include services in the preparation of a:

(1)deposition or discovery document;

(2)transcript of testimony; and

…

Legislative history

Acts 2013, 83rd Leg., R.S., Ch. 42 (S.B. 966), Sec. 2.28, eff. September 1, 2014.