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 TaxLink to form: PDF
Form number: Form ST-4
Link to State Site: njfilm.org
New York
Tax Exemption AvailableLink 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 TaxLink to State Site: oregon.gof
Texas
100% Sales Tax Exemption for Film & TV ProductionLink to form: PDF
Link to State Site: governor.state.tx.us
Virginia
100% Sales Tax Exemption for Film & TV ProductionLink to form: PDF
Form number: ST-20A
Link to State Site: film.virginia.org
Washington
100% Sales Tax Exemption for Film & TV ProductionLink to form: PDF
Link to State Site: washingtonfilmworks.org
Notes: Expanded Exemptions for Motion Picture and Video Production Companies PDF