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  • Sales Tax Exemptions

Sales Tax Exemptions

IMPORTANT: Taxes in Texas are administered by the Office of the Texas Comptroller. This summary is not a complete text of the law. Productions should consult the Texas Tax Code and their tax specialist regarding this exemption.

Download Sales Tax Exemption CertificateSales Tax Refund Request


Sales Tax Exemption for Media Productions and Facilities 

Under Texas law, a producer or production company may claim a sales or use tax exemption on items or services necessary to and used or consumed directly during the production of a project intended for commercial distribution such as a feature film, commercial, television project, or recording of live performances. Sales and use tax exemptions are not eligible for productions not sold to the public, such as wedding videos and videos shown on social media, or video games.

Online Resources 

  • Publication 94-104 Film, Video and Audio Production Companies and Broadcasting Companies - Contains information on what is and is not included in the exemption.
  • Texas Tax Code Section 151.3185
  • Rule 3.350 Master Recordings and Broadcasts

Projects do not have to participate in the Texas Moving Image Industry Incentive Program (TMIIIP) to be eligible for sales tax exemptions.

For further questions, contact the Comptroller’s Office at 800-252-5555 or at 512-463-4600.


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. The Sales and Use Tax Resale Certificate does not apply for most production companies applying for the exemption.

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. Details on that process can be found on the Texas Comptroller’s website.


Further Information
For further information on Sales Tax Exemptions, please refer to the Texas Comptroller’s website or call the sales and use tax toll-free sales and use tax number at 800-252-5555.

In This Section

Incentives

  • Texas Production Incentive (TMIIIP)
  • TMIIIP Additional Grant Award
  • TMIIIP Forms & Guidelines
  • TMIIIP FAQ
  • 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

Texas Classics Trail

A self-guided tour highlighting 25 iconic Texas film locations from some of our most classic films.

Texas Film Trails

A collection of self-guided tours highlighting Texas locations used from Texas' rich and fascinating 100+ year film history.

Richard Linklater Texas Film Trail

A self-guided tour highlighting 15 filming destinations from some of the Texas filmmaker's most prolific features.

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Texas Film Commission

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


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