13 Tex. Admin. Code § 123.1 - Short Title, Background, and Purpose
(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.
Notes
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