Reselling of Props, Costumes & Other Items

Production companies often sell props, costumes and other items no longer needed after a project wraps. However you sell these items, even by auction or rummage sale, you must collect state and local sales taxes on all sales.

You’ll need a sales tax ID number, and you’ll need to report the amount collected on a Sales and Use Tax Return.

Additional Online Resources


Further Information:
For more information about local sales tax, please contact:
The Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774
800-252-5555
https://www.comptroller.texas.gov/taxes/sales/