Sales and Use Tax Exemptions

Texas Media Systems does not charge sales tax outside of the state of Texas. Inside state lines, most of our customers qualify for state sales tax exemption using this form: Texas State Sales Tax Exemption. Exempt items are those used to produce film, video and audio masters per Texas Tax Code, Section 151.3185, and the Comptroller of Public Accounts Administrative Code Rule 3.300.

Leasing Clients may be required by their leasing company to pay sales tax within their state. However, sales tax exemptions exist for most states. Below is a list of exemptions by state.


California

Partial Exemption for Film & TV Production: 5.25%

Link to form: PDF

Form number: Section 6378 Exemption Certificate

Link to State Site: boe.ca.gov

Notes: Sales and Use Tax Regulations


New Jersey

Exemption from 7% Sales Tax

Link to form: PDF

Form number: Form ST-4

Link to State Site: njfilm.org


New York

Tax Exemption Available

Link to form: PDF

Form number: ST-121

Link to State Site: nylovesfilm.com

Notes: You must first become a registered vendor by completing Form DTF-17 Application for Registration as a Sales Tax Vendor. The Tax Department will make every effort to process your applications within 5 business days. A Certificate of Authority Number is required (Tax Number).


Oregon

No Sales Tax

Link to State Site: oregon.gof


Texas

100% Sales Tax Exemption for Film & TV Production

Link to form: PDF

Link to State Site: governor.state.tx.us


Virginia

100% Sales Tax Exemption for Film & TV Production

Link to form: PDF

Form number: ST-20A

Link to State Site: film.virginia.org


Washington

100% Sales Tax Exemption for Film & TV Production

Link to form: PDF

Link to State Site: washingtonfilmworks.org

Notes: Expanded Exemptions for Motion Picture and Video Production Companies PDF

 

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