A production company may claim an exemption from sales or use tax on the following items if they are necessary and essential to and used or consumed directly in the production of motion pictures or video or audio recordings, a copy of which is sold or offered for ultimate sale, licensed, distributed, broadcast or otherwise exhibited:
An exemption may also be claimed in the production of broadcasts by a producer of cable programs or by a radio or television station licensed by the Federal Communications Commission.
A qualifying production does not include a production for broadcast that is not intended to be broadcast to the general public or to cable television service subscribers or paying customers.
The exemption does not include and tax is due on the items listed below:
The amount you pay for the right to broadcast a program is not taxable. This includes programs physically delivered to the station and those transmitted electronically. The person who provides the program to you owes tax on the cost of the film or tapes on which the program is recorded.
The amount you charge for air time is not taxable.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.