Sales Tax Exemptions
IMPORTANT: For general Texas tax information, contact the Texas Comptroller’s website or call them at 800-252-5555. This summary is not a complete text of the law. These exemptions are covered in the Texas Tax Code, Sections 151.318 & 151.3185, and the Comptroller of Public Accounts Administrative Code Rules 3.300 & 3.350, and Texas Sales Tax Publication 94-104. Productions should also consult their tax specialist regarding this exemption.
Sales Tax Exemption for Media Productions and Facilities
Under Texas law, a production company may claim a sales or use tax exemption on items or services necessary and essential and used or consumed during the production of a motion picture, commercial, television project, corporate film, or infomercial. These rules apply only to projects intended for commercial distribution, broadcast, or some other exhibition.
Exempt and Non-Exempt Production Items:
- Texas Comptroller’s tax publication for Film, Video and Audio Production Companies and Broadcasting Companies,
- Texas Tax Code Section 151.3185
- Texas Tax Code Section 151.318
- Comptroller of Public Accounts Administrative Code Rule 3.350
- Comptroller of Public Accounts Administrative Code Rule 3.300
For further questions, contact the Comptroller’s Office at 800-252-5555.
How to Claim Sales Tax Exemptions
Before purchasing items, fill out a Sales Tax Exemption Certificate (Form 01-339). A link is provided at the top of this page.
A sales and use tax ID number is not needed to claim these exemptions, nor does the production company have to be an organization exempt from sales tax.
The production company provides the vendor with the Sales Tax Exemption Certificate before paying for goods and services, and if the vendor accepts the form, the production company will not be charged sales and use taxes. The vendor is not required to accept, which means that the production company may still have to pay sales and use tax.
Refunds on Taxes Already Paid
If you’ve already paid tax on items that should have been exempt, you may go back to the vendor and request a refund by providing a completed exemption certificate.
If the vendor refuses to refund sales and use taxes paid, the production company can request a refund directly from the Comptroller’s Office.
Send copies of all receipts and invoices on which a sales tax refund is being requested as well as a written request cover letter, which should include the production company name, contact person, and address. The Comptroller’s office will send a letter within 10 days confirming receipt of the refund request. Refund payments take 4-6 weeks to verify and process.
For further information on Sales Tax Exemptions, please contact
The Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774
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