Texas Administrative Code
Title 13 - CULTURAL RESOURCES
Part 8 - TEXAS FILM COMMISSION
Chapter 123 - MEDIA PRODUCTION DEVELOPMENT ZONES
Section 123.1 - Short Title, Background, and Purpose
Universal Citation: 13 TX Admin Code ยง 123.1
Current through Reg. 49, No. 38; September 20, 2024
(a) Short title. The program contemplated by this chapter may be referred to as the Production Facilities Incentive.
(b) Background. The Texas Media Production Development Zone Act offers exemptions to the Limited Sales, Excise, and Use Taxes to qualified persons who build, construct, renovate, improve, or expand a media production facility within the state.
(c) Purpose. The Texas Media Production Development Zone Act was enacted to maintain and strengthen the media production industry in Texas in the face of strong competition from other states. Soundstages and other production facilities would be key assets in this effort.
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