Tex.
Tax Code Section 151.353
Court Reporting Services
(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:(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).
Source:
Section 151.353 — Court Reporting Services, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.353
(accessed Apr. 13, 2024).