Texas – Texas Film Commission Sales and Use Tax Exemptions

SALT Report 3159 – The Texas Film Commission Office of the Governor sets forth a general discussion of the sales and use tax exemptions available to Film and Game products and producers.  In the state of Texas motion picture producers (and their representatives) and gaming (software) developers are recognized as manufacturers.  As producers of these products many of the items and services used in the manufacture of the final product may qualify for exemption.

 

Examples of qualifying items include: “ cameras and camera accessories; film stock; lights and lighting control systems; sound equipment; grip equipment; video assist systems; props; costumes; makeup; fog machines; wind machines; generators used to operate exempt equipment; dollies and cranes used to support exempt equipment; terminating boxes and extension cables used with exempt equipment; time code equipment; VTR editing equipment; switchers; character generators; computers used solely for game production; software (i.e. Photoshop, 3D Studio MAX, Maya, etc.); monitors; Wacom tablets.”

 

For Further Information:

Texas Film Commission Office of the Governor