Tex. Tax Code § 151.3415 · Subchapter H. EXEMPTIONS
ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "qualified person" and "qualified media production location" have the meanings assigned by Section 485A.002, Government Code.
(b) The sale, lease, or rental of a taxable item to a qualified person is exempted from the taxes imposed by this chapter for a maximum of two years if the item is used:
(1) for the construction, maintenance, expansion, improvement, or renovation of a media production facility at a qualified media production location;
(2) to equip a media production facility at a qualified media production location; or
(3) for the renovation of a building or facility at a qualified media production location that is to be used exclusively as a media production facility.
(c) A qualified person shall submit an annual report to the comptroller regarding the sale, lease, or rental of taxable items for which a tax exemption is granted to the qualified person under this section. The report must be in the form and manner prescribed by the comptroller.
(d) The comptroller shall share information from reports submitted under Subsection (c), on request, with the Music, Film, Television, and Multimedia Office within the office of the governor.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1390 (S.B. 1929), Sec. 2, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 0a0123f57d9670648e6e6dc4e16b231682b2e1426172ca6e0ad405ddfb7cff1e
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.3415. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 485A.106APPLICATION FOR DESIGNATION.Printed as Section 151.3415, Tax Code
- Tex. Gov't Code § 485A.111PERIOD OF APPROVAL OR DESIGNATION.Printed as Section 151.3415, Tax Code
- Tex. Gov't Code § 485A.251EXEMPTION FROM SALES AND USE TAX.Printed as Section 151.3415, Tax Code
- Tex. Gov't Code § 485A.252MONITORING QUALIFIED PERSON COMMITMENTS.Printed as Section 151.3415, Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.