Texas § TX.151.353 - COURT REPORTING SERVICES
Full text of Texas The Texas Constitution § TX.151.353 — COURT REPORTING SERVICES, with citation guidance and answers to common questions.
§ TX.151.353. COURT REPORTING SERVICES
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). 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.
Frequently Asked Questions About Texas § TX.151.353
What does The Texas Constitution § TX.151.353 cover?
Section TX.151.353 ("COURT REPORTING SERVICES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.353?
A common citation format is "The Texas Constitution § TX.151.353" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.353 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.