Texas Laws and Filmmakers
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Information on some Texas laws that may affect filmmakers: |
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This summary is not a complete text of child labor laws in Texas, nor
is it written in the exact language of the law. It is intended as an informal
educational tool for filmmakers. A detailed summary is available on the
Texas Workforce Commission's (TWC) Web site at www.twc.state.tx.us/ui/lablaw/cllsum.html. NOTE: By California law, when a California employer takes a resident minor out-of-state, California laws apply. In addition to the child labor laws, specific laws apply to employment of child actors under age 14; children under age 14 working as extras; children aged 14-15; and children aged 16-17. Generally, children under the age of 17 may not drive on public roadways as part of their employment. Seventeen-year-olds may drive as part of their employment, but only if certain conditions are met. For a list of these conditions, contact the TWC, or see the Web site shown above. Child Actors Under Age 14
The TWC may then issue its authorization for employment in the form of an ID card. The card is valid until the child's 14th birthday, unless the TWC designates an earlier expiration date. Child actors under the age of 14:
Extras Under Age 14
For further information on employing children under age 14 as extras, see "Application Exceptions," Section 817.32 of the Texas Child Labor Rules. Children Ages 14-15 Parental permission alone is not enough for the child to work outside the specified hours of employment, and it is extremely rare for the TWC to grant any exemption in the specified hours. For further information on hours of employment and hardship exemptions, see Section 51.013 of the Texas Labor Code. NOTE: Federal child labor law has stricter limitations than State of Texas law on hours of employment for children aged 14-15. Under federal law, children aged 14-15 may work no more than three hours on a school day, 18 hours in a school week, eight hours on a nonschool day, or 40 hours in a nonschool week. In addition, they may not begin work before 7:00AM nor work after 7:00PM, except from June 1 through Labor Day, when evening hours are extended until 9:00PM. Children aged 14-15 who are enrolled in an approved Work Experience and Career Exploration Program (WECEP) may be employed for up to 23 hours in school weeks and three hours on school days (including during school hours). For further details, see the U.S. Department of Labor's Web site at www.dol.gov. Children Ages 16-17 Further Information
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The State of Texas does not require permits for general filming, except on State-owned property. However, permits are required by some cities, so if you're planning to film within a city, please contact the local film commission or municipal offices. Please call the Texas Film Commission, (512) 463-9200, and we'll put you in touch with the appropriate parties. For permission to film on any State-owned property (parks, public buildings, universities and beaches are a few examples), your first stop should be the Texas Film Commission. Our staff has long-standing relationships with many State agencies and organizations, including Texas Parks and Wildlife, the Texas Department of Transportation and The University of Texas. We'll be glad to get the process started for you. |
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With very few exceptions, filming of public right-of-ways, whether or not traffic flow is restricted, must first be approved by the appropriate law enforcement agencies. Right-of-ways often extend past the road shoulder by several yards or more, so if you're filming beside a road, and you're not on private property, you're probably on the right-of-way. As soon as you've identified your intended location, call the Texas Film Commission (512) 463-9200; we'll put you in touch with the appropriate authorities. For street closures within a city, you'll usually be working with the local film commission, the police chief or the police department's public information officer. For county roads, your contact will be the local sheriff. For interstate highways, state highways and farm-to-market roads; filming requests are handled by the Texas Department of Transportation--call the Texas Film Commission for a referral to the appropriate district officer. It's important to understand that any section of any road may be under the jurisdiction of up to three different agencies. It's a common occurrence: an interstate highway passes through a city limit, or a city street is also an extension of a county road. In such cases, permission for filming must be obtained from each of the overseeing agencies. Most public officials who handle road closures have worked with filmmakers before, and are familiar with the process. They usually require at least two weeks notice. It's possible to approve a request with a shorter lead time, but depending on the complexity of your request, the more notice you provide, the better your chances for approval. |
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Workers' compensation insurance is not mandatory for employers in Texas. However, should an injured employee file a negligence suit, employers that do not carry such insurance lose certain common-law defenses. Workers' compensation coverage can be obtained through licensed insurance companies, including the Texas Mutual Insurance Company, (800) 859-5995. The workers' compensation classification code for Motion Picture Production is 4360. The amount of premium may vary by insurance company, but the approximate rate is $2.33 per $100.00 of payroll. Motion picture production has a maximum remuneration limitation of $1,200.00 per week per employee (that is, even if the employee's salary is higher, for computation of the premium, $1,200.00/week is the maximum). Companies entering Texas from other states can usually arrange to extend their workers' compensation coverage to Texas, provided that their insurance company is licensed to operate in Texas. The rate guide is available on the Texas Department of Insurance's Web site. Further Information
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Regarding hiring freelance film crew in Texas, Texas law considers crew members to be employees unless it can be shown that they are independent contractors. For details on the differences between contract labor vs. employee status, please see the Texas Workforce Commission's (TWC) Web site or call the TWC's Tax Department. You'll find that, among other criteria, if an employer retains control of the worker's hours and directs how the work should be done, the worker is likely to be deemed an employee. On the other hand, a preproduction location scout, hired to provide photos by a certain date, without employer control over what hours are worked, is likely to be an independent contractor. If you are using a payroll services provider, your provider can also guide you on employer/employee issues. Further Information
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Talent agencies are a regulated industry in Texas. Anyone who engages in the business of obtaining or attempting to obtain employment for actors or models who perform in motion picture, radio or television productions is acting as a talent agency. Talent agencies cannot legally operate in Texas without a Certificate of Registration, available from the Texas Department of Licensing and Regulation (TDLR). Among the requirements for registration is the posting of a $10,000.00 surety bond. By law, talent agencies may not charge a registration fee or advance fee as a condition of registering an applicant. Each of the talent agencies listed in the Texas Production Manual is registered with the TDLR. Further Information
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A person who assembles, conducts, and supervises the use of pyrotechnic devices in the presence of a proximate audience must obtain a state Pyrotechnic Special Effects Operator's license. A "proximate audience" is defined as "spectators whose primary purpose is to view the performance," and may include non-professional actors (extras) and workers other than the film crew. Theatrical, musical, and indoor performing arts that include the use of pyrotechnics also fall into this category. A person who assembles, conducts, or supervises flame effects before an audience must obtain a state Flame Effects Operator's license. The licensing exam is held in Austin each Wednesday (except the first
Wednesday of the month) at 9:00AM and 1:00PM. The examination application
and a nonrefundable exam fee of $20.00 must be received no less than ten
days prior to the examination date. The license application and $45.00
license fee should not be submitted until the examination has been successfully
completed. Background checks are performed on all applicants, and the
license will not be issued until the check is satisfactorily completed.
The background check will take longer if the applicant has not been a
Texas resident for the past ten years. Further Information
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This summary is not a complete text of Texas' laws governing commercial motor vehicles, nor is it written in the exact language of that law. It is intended as an informal educational tool. Transportation of commercial motor vehicles into Texas is governed by the Texas Department of Transportation (TxDOT). We recommend that you contact TxDOT as soon as possible, to satisfy all requirements before attempting to bring such equipment into Texas. For a copy of the booklet General Information Covering Commercial Vehicle Operation in Texas, contact TxDOT's Vehicle Titles and Registration Division, (512) 465-7611. To legally enter Texas, commercial vehicles or tractor-trailer combinations weighing 26,000 pounds or more, when fully loaded, must meet all three of the following requirements:
Size and weight limitations in Texas
For further information on size/weight limitations, or specifics on safety inspections, commercial driver licenses and other aspects of bringing rolling stock into Texas, please contact:
Further Information
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| Download: Sales
Tax Exemption Certificate [PDF - 83KB] (NOTE: Adobe© Reader© is required to open
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IMPORTANT: The information below refers only to Texas sales tax exemptions as applicable to filmmakers. For Texas sales tax exemptions applicable to computer and video game production, visit the Game Industry Sales Tax Exemption information on our Web site. For general Texas tax information, visit the Texas Comptroller's Web site or call them at (800) 252-5555. |
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This summary is intended as an informal educational tool. It is not a complete text of the law covering sales tax exemptions for filmmakers, nor is it written in the exact language of the law. These exemptions are covered in the Texas Tax Code, Section 151.3185, and the Comptroller of Public Accounts Administrative Code Rule 3.300. Under Texas law, motion picture producers (or their representatives) are recognized as manufacturers. As a filmmaker, you may claim sales tax exemptions on many of the items and services used in the manufacture of your final product, (i.e. a film or video master). Exemptions apply to the entire amount of state sales tax (6.25 percent) and local sales taxes (usually 0.25-2 percent). You may claim exemptions on purchases, rentals or leases of qualifying machinery, equipment and supplies, and on many services performed during production or postproduction. Eligible projects include features, television projects, commercials, corporate films, infomercials or other projects for which the producer or production company will be compensated and that are intended for commercial distribution (even if distribution is very limited, as in the cases of training or industrial films). Student films and films or videos not intended for distribution (such as wedding videos) are not eligible for these exemptions. Still photography is not included in these exemptions, even when associated with motion picture production, unless the still photograph is incorporated into the motion picture (i.e., set dressing or props, or stop motion photography). Location stills, casting photos, continuity Polaroids and other still photographs are not exempt. To qualify for an exemption, an item or service must be necessary and essential to the making of the master film or tape, and it must be used directly and exclusively in production or postproduction. Items used indirectly in production (such as office supplies, film for still photography, and soft drinks) are not exempt. Items are tax-exempt only if they are used exclusively in production and not retained for other use. Similar exemptions are also available to producers of audio master tapes. For details, contact the Texas Music Office at (512) 463-6666 or www.governor.state.tx.us/divisions/music. "Use tax," at the same rates as sales tax, is due on items purchased outside the state and used in Texas, but the State of Texas may allow credit for any sales or use tax that has been paid in another state. Items exempt from Texas sales tax are also exempt from Texas use tax. Examples of Qualifying Items and Services Examples of Non-Qualifying (i.e., Taxable) Items and Services These goods and services are not exempt because they are not used directly
in production or postproduction. (Also see "Exceptions," below). Exceptions How To Claim Sales Tax Exemptions You may make copies of the form as needed. It's also available on our Web site. Incomplete forms are invalid, so be sure to fill out each section. In the section marked "Purchaser claims this exemption for the following reason," an appropriate entry would be, "These items are to be used directly in production of [name of project], [a feature film/commercial/music video, etc.]." Provide a completed certificate to each vendor from which you're buying or renting qualifying goods or services. Even on exempt purchases, the vendor may include sales tax on your invoice; just deduct the sales tax from the total, pay the balance and include a completed certificate with your payment. Most vendors, especially those that regularly deal with filmmakers, will accept the certificates in lieu of sales taxes, but they're not required to do so. If the vendor refuses the certificate, your choices are to use another vendor or to pay the tax and get it refunded afterward. Refunds on Taxes Already Paid The vendor may refund the tax to you on the spot and claim a credit on their next sales tax return. In that case, you're done; no further action is needed. But the vendor may also choose to assign their right to refund to you. In that case, and assuming the exemption is valid, your refund will be mailed from the Comptroller. To start the process of obtaining a refund from the Comptroller, the vendor should fill out the Assignment of Right to Refund form and give it to you. Assemble the completed Assignment of Right to Refund form; photocopies of each receipt for which you're requesting a refund, showing the amount of tax paid; and a cover letter, which must include the following:
It's wise to include details on the use of items that might not be immediately understood to be "necessary or essential" to production. There's usually no question about sound equipment or film stock, but if you bought fabric to construct costumes, label the receipt as such. If those cans of paint were used for set construction, say so. By answering questions before they're asked, you're giving the Comptroller every reason to quickly approve your request. Your refund request to the Comptroller must be made within four years from the date on which the tax that you paid was due to the State; that's usually the 20th day of the month following the month in which the item was purchased. After four years, refunds are not available. Send the assignment form, letter and receipts to:
Contacts For More Information
For information on sales tax exemptions (other than those applicable to filmmakers) please contact:
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State Income Tax and Franchise Tax Hotel Occupancy Tax Fuel Used Off the Road Effective January 1, 2005, undyed diesel fuel used in off-highway equipment, stationary engines and used for other non-highway purposes will no longer be eligible for refund if you use such fuels. Details about fuels taxes are available from the Comptroller of Public Accounts, (800) 252-1383. Selling Items |
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Texas is under a statewide rabies quarantine (Title 25, Section 169.34 of the Texas Administrative Code). Therefore, it is illegal to transport species of foxes indigenous to North America, coyotes, or raccoons from, to, or within the State of Texas. A violation is a Class C misdemeanor. However, film companies wishing to transport animals subject to the Texas statewide rabies quarantine from, into, or within Texas may do so if the responsibility for transportation is assumed by a legally exempt group, such as a zoo or other institution accredited by the American Association of Zoological Parks and Aquariums. According to the Statewide Fur-bearing Animal Proclamation (Title 31, Section 65.378 of the Texas Administrative Code), fur-bearing animals cannot be imported into Texas unless accompanied by a permit issued by the Texas Parks and Wildlife Department; a health certificate signed by a veterinarian accredited in the state of origin; and, if the animal is a fox, raccoon, or skunk, a signed letter of authorization from the Department of State Health Services (DSHS). The DSHS is willing to work on a case-by-case basis pertaining to movement of skunks. Given that movement of foxes indigenous to North America and raccoons is prohibited as described in the first paragraph, a letter from DSHS authorizing movement will only be issued to an entity exempted from the statewide rabies quarantine, e.g. a zoo or other institution accredited by the American Association of Zoological Parks and Aquariums. Further Information
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