Texas § 151.353 COURT REPORTING SERVICES.

Texas Statutes

§ 151.353 — COURT REPORTING SERVICES.

Texas § 151.353

Code TXTax Code

This text of Texas § 151.353 (COURT REPORTING SERVICES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.353 (2026).

Text

Sec. 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 c

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Sec. 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).

Legislative History

Added 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. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 42 (S.B. 966 ), Sec. 2.28, eff. September 1, 2014.