Texas graphic arts and computer programming

Graphic artists and computer programmers who work to merge tape and film to digital post production and mastering as a part of finishing the master in digital form do not provide a taxable service. Graphic artists may be presented with an exemption certificate in lieu of payment of tax for their services. Computer programming services are exempt from taxation as long as the customer provides all rights to the customer. (Comptroller of Public Accounts Letter, No. 200307027L, July 23, 2003)

Posted on December 15, 2003