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).
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