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  • Reselling of Props, Costumes & Other Items

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

  • Texas Comptroller of Public Accounts Website - Texas Sales & Use Tax Application
  • Texas Comptroller of Public Accounts Website - Sales and Use Tax Returns and Instructions
  • Texas Comptroller of Public Accounts Website

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/

In This Section

Incentives

  • Texas Production Incentive (TMIIIP)
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  • Media Production Development Zone Program
  • Sales Tax Exemptions & Refunds
    • Sales Tax Exemptions
    • Hotel Occupancy Tax Exemptions
    • Tax Refunds on Fuels Used Off Road
    • Reselling of Props, Costumes & Other Items
  • Program Impact and ROI
  • Other Financial Resources
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Texas Film Commission

P.O. Box 12428
Austin, Texas 78711
(512) 463-9200


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