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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter H. EXEMPTIONS |
Sec. 151.353. COURT REPORTING SERVICES
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(a) Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or a court reporter licensed by the State of Texas Court Reporters Certification Board are exempted from the taxes imposed by this chapter if the document is:
(1) prepared for the use of a person participating in a suit or the court in which a suit or administrative proceeding is brought; and
(2) sold to a person participating in the suit.
(b) Court reporting services covered by this section include services in the preparation of a:
(1) deposition or discovery document;
(2) transcript of testimony; and
(3) statement of facts.
(c) The exemption provided by this section applies to a document or record on audio or video tape or a computer readable format and courtroom presentation of same.
(d) Court reporting services by a video photographer who is not a court reporter and who videotapes or films a deposition, testimony, discovery document, or statement of fact pertaining to a civil or criminal suit are exempted from the taxes imposed by this chapter if the services are provided and sold as described by Subsections (a)(1) and (2).