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.
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.
- 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 (ext. 46511).
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.
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.
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