Texas Film Commission, Office of the Governor

Tax Exemptions & Refunds

Texas Production IncentivesSales Tax

Film, television, commercial and video game productions are exempt from paying sales taxes on most rentals and purchases used directly in production. You are also eligible to receive a refund for sales taxes that you paid on items and services that should have been exempt. For more detailed information on how to obtain an exemption or refund, please visit our Sales Tax Exemption page as well as the Texas Comptroller's Web site.

Hotel Occupancy Tax

In Texas, if you notify a hotel upon check-in that you will occupy the room for at least 30 consecutive days, the state occupancy taxes will be waived after the 30th day, retroactive to the first day; the total amount will be credited to your bill. The same person must occupy the room for the 30 day period and any interruption in the term of occupancy will void the exemption.

If you stay in the hotel for more than 30 consecutive days without notifying the hotel of your intention, occupancy taxes will be waived for the 31st day and all consecutive days, but will not be waived retroactively. If you learn after check-in that you will be staying for 30+ consecutive days, notify the hotel immediately; after the 30th day, occupancy taxes will be waived retroactively to the date of notification.

For more information, visit the Comptroller's Web site.

Fuel Used Off the Road Taxes

You may receive a refund of taxes paid on gasoline used in generators, boats, or in unlicensed vehicles such as tractors. Original invoices must be presented when claiming fuel tax refunds. Taxpayers have one year from the date of purchase to claim a refund. To make a claim, complete the Texas Claim for Refund of Gasoline Fuel Taxes Form and follow the submission instructions.

You may also receive permission to purchase tax exempt dyed diesel fuel for use off the road by completing the Texas Dyed Diesel Fuel Registration Form.

For questions about fuel taxes or fuel tax forms, please contact the Comptroller of Public Accounts at 800-531-5441, ext. 3-3849.

If you have any questions, please contact the Texas Film Commission at .