{"data":{"id":"us-tx/tex.-tax-code-151.353","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.353","heading":"COURT REPORTING SERVICES.","body":"(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 Judicial Branch Certification Commission are exempted from the taxes imposed by this chapter if the document is:\n(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\n(2) sold to a person participating in the suit.\n(b) Court reporting services covered by this section include services in the preparation of a:\n(1) deposition or discovery document;\n(2) transcript of testimony; and\n(3) statement of facts.\n(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.\n(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).\nAdded by Acts 1995, 74th Leg., ch. 973, Sec. 1, eff. Oct. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 25, eff. Oct. 1, 1997.\nAmended by:\nActs 2013, 83rd Leg., R.S., Ch. 42 (S.B. 966), Sec. 2.28, eff. September 1, 2014.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.353","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"646b701121596db5e8fbf6bb23963f6cf4601b457eb6590ace402a3f0138a4ed","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.351","next":"us-tx/tex.-tax-code-151.354"},"notice":"GroundRules: Original legal text. Not legal advice."}