Texas Form 01-162, Annual Report of Purchases for Qualified Media Production Location, is an annual report used to disclose taxable items that a qualified person purchased, leased, or rented tax-free for use at a qualified media production location under Texas Tax Code Section 151.3415. The form is designed for qualified persons certified by the Texas Film Commission and qualified media production locations that have been designated by the Texas Film Commission within a media production development zone. The report identifies the qualified person, the qualified media production location, the applicable certification periods, the type of media production facility, and the project or activity being conducted. It also provides detailed information about taxable items purchased tax-free under the exemption, including what was purchased, when it was purchased, how it is being used, the purchase or lease price, any applicable lease term, where the item is currently located, and information about the seller. The exemption applies to qualifying taxable items used for the construction, maintenance, expansion, improvement, or renovation of a media production facility, items used to equip such a facility, or items used for the renovation of a building or facility that will be used exclusively as a media production facility. Both the qualified person and qualified media production location must have been certified by the Texas Film Commission before taxable items can be purchased tax-free under this exemption. Completing Form 01-162 accurately is important because it provides the required annual record of purchases made under the exemption and allows the Texas Comptroller of Public Accounts to review the purchases associated with the qualified media production location. 01-162
How To File Form 01-162
Form 01-162 is an annual report and is due September 30 each year.
The completed report should be mailed to:
Comptroller of Public Accounts
Attn: Data Analysis and Transparency
111 E. 17th St.
Austin, TX 78774-0100
Before completing the report, gather the following information:
- The qualified person’s name and taxpayer identification number.
- The qualified person’s physical address.
- The county where the qualified person is located.
- The qualified person’s Texas Film Commission certification and expiration dates.
- The name or other identifying information for the qualified media production location.
- The taxpayer identification number for the location, if applicable.
- The physical address and county of the qualified media production location.
- The location’s certification and expiration dates.
- The reporting period.
- The type of media production facility.
- A description of the project or activity conducted.
- Details of every taxable item purchased tax-free under Tax Code Section 151.3415.
- Seller information for each qualifying purchase.
Only purchases made tax-free under the specific exemption in Tax Code Section 151.3415 should be included in the purchase reporting section. Other tax-free purchases made under a different exemption are not included in that section.
Who Must File Form 01-162?
Form 01-162 is intended for a qualified person using taxable items at a qualified media production location under the Texas media production exemption.
Requirements For A Qualified Person
A qualified person must have been certified by the Texas Film Commission under Government Code Section 485A.201.
The certification should be in place before the person purchases taxable items tax-free under Tax Code Section 151.3415.
Requirements For A Qualified Media Production Location
A qualified media production location must be located in a media production development zone and must have been designated as a qualified location by the Texas Film Commission under Government Code Section 485A.109.
The location must be certified before qualifying taxable items are purchased tax-free.
Certification Requirement
Both the qualified person and the qualified media production location must have been certified by the Texas Film Commission before using the exemption.
The certification dates reported on Form 01-162 should therefore be checked carefully against the applicable approval information.
What Purchases Qualify For The Exemption?
The report covers taxable items purchased tax-free under Tax Code Section 151.3415.
A taxable item can qualify when it is used for one of the purposes specified by the exemption.
Construction, Maintenance, Expansion, Improvement, Or Renovation
Qualifying items may be used in connection with the construction, maintenance, expansion, improvement, or renovation of a media production facility at a qualified media production location.
Equipping A Media Production Facility
Items used to equip a media production facility at a qualified media production location can also fall within the exemption.
Renovation For Exclusive Media Production Use
The exemption can also apply to items used to renovate a building or facility at a qualified media production location when that building or facility will be used exclusively as a media production facility.
How To Complete Form 01-162
General Information
The first page collects information used to identify the qualified person, the qualified media production location, their certifications, and the reporting period.
Report Period
Enter the reporting period covered by the annual report.
The reporting period identifies the dates for which the purchases and activities are being reported.
Name Of Qualified Person
Enter the name of the person or entity that has been certified as a qualified person by the Texas Film Commission.
Use the name associated with the applicable certification.
Taxpayer Identification Number Of Qualified Person
Enter the taxpayer identification number belonging to the qualified person.
Review the number carefully to ensure that it identifies the correct qualified person.
Physical Address — Street Number And Name
Enter the street number and street name for the qualified person’s physical address.
This should be the physical location rather than simply a mailing address.
City
Enter the city where the qualified person’s physical address is located.
State
Enter the state for the qualified person’s physical address.
ZIP Code
Enter the ZIP code for the qualified person’s physical address.
County
Enter the county where the qualified person’s physical address is located.
Qualified Person Certification
Certification Date
Enter the certification date shown on the Texas Film Commission approval letter.
The form specifically instructs the filer to use the date of the approval letter.
Certification Expiration Date
Enter the expiration date identified in the approval letter.
If the approval letter does not specify an expiration date, use the date that is two years from the certification date.
Make sure the expiration date corresponds to the certification period applicable to the qualified person.
Media Production Development Zone Information
Name Or Other Identifying Information
Enter the name or other information that identifies the qualified media production location or the relevant media production development zone information.
Use identifying information that clearly connects the report to the qualified location.
Taxpayer Identification Number — If Applicable
Enter the taxpayer identification number for the qualified media production location when applicable.
If the field does not apply, follow the form’s applicable treatment rather than entering unrelated taxpayer information.
Physical Address Of Qualified Media Production Location — Street Number And Name
Enter the street number and street name of the qualified media production location.
This identifies the physical location where the qualifying media production activity takes place.
City
Enter the city where the qualified media production location is situated.
State
Enter the state for the qualified media production location.
ZIP Code
Enter the ZIP code for the qualified media production location.
County
Enter the county where the qualified media production location is located.
Qualified Media Production Location Certification
Certification Date
Enter the certification date shown on the Texas Film Commission approval letter for the qualified media production location.
Use the date associated with the location’s approval.
Certification Expiration Date
Enter the expiration date stated in the approval letter.
If the approval letter does not provide an expiration date, calculate the expiration date as two years from the certification date.
Report Period Dates
This Report Covers The Period — From
Enter the beginning date of the period covered by the report.
The form provides separate spaces for the month, day, and year.
This Report Covers The Period — Through
Enter the ending date of the reporting period.
Again, provide the month, day, and year in the spaces provided.
The two dates should accurately establish the complete period covered by the annual report.
Type Of Media Production Facility
The second page contains a section for identifying the type of media production facility.
Check the box that best describes the facility.
Facility Type Options
Soundstage And Scoring Stage
Select this option when the qualified media production facility is a soundstage and scoring stage.
Video Game Production Facility
Select this option when the facility is used for video game production.
Audio Or Video Production Office
Select this option when the facility functions as an office for audio or video production.
Storage And Construction Space
Select this option when the qualified facility is used for storage and construction space.
Editing Facility
Select this option when the facility is used for editing production material.
Sound Recording Studio
Select this option when the location is a sound recording studio.
Animation Production Facility
Select this option when the facility is used for animation production.
Motion Capture Studio
Select this option when the facility operates as a motion capture studio.
Other
Select Other when the facility does not fit one of the listed categories.
Enter a brief description of the facility in the space provided after the Other option.
Other — Explanation
When Other is selected, briefly explain the type of media production facility.
The explanation should make the facility’s function clear.
Description Of Project Or Activity Conducted
Description Of Project Or Activity Conducted
Provide a brief description of the project or activity being conducted at the qualified media production location identified on the report.
Explain what media production work or related activity is taking place at the location.
The description should be specific enough to explain the nature of the activity associated with the qualified location.
Purchases
The purchases section is used to report taxable items that were purchased tax-free specifically under the exemption provided by Tax Code Section 151.3415.
No Purchases To Report
No Taxable Items Were Purchased Tax-Free
Check or use the no-purchase statement when the qualified person did not purchase any taxable items tax-free under the specific exemption during the reporting period.
This statement does not apply to taxable purchases that may have been made tax-free under another applicable exemption.
Therefore, do not treat tax-free purchases under unrelated exemptions as purchases under Section 151.3415.
Reporting Individual Purchases
For every taxable item purchased tax-free under Section 151.3415, provide the requested purchase information.
The form provides space for multiple purchases. If additional space is necessary, attach additional sheets.
Name/Description Of Item Purchased — Purchase 1
Enter the name or a clear description of the taxable item purchased.
The description should identify the item sufficiently for the purchase to be understood and distinguished from other reported items.
Date Of Purchase — Purchase 1
Enter the date the item was purchased.
Use the applicable purchase date for the transaction being reported.
Purpose Of Item — Purchase 1
Explain how the item is being used in connection with the qualifying media production activity.
The purpose should connect the item to the qualifying use under Tax Code Section 151.3415.
Sales Or Lease Price — Purchase 1
Enter the sales price or lease price associated with the taxable item.
Use the amount applicable to the transaction being reported.
Lease Term — Purchase 1
If the item is leased, state the applicable lease term.
The form gives examples such as daily, weekly, or monthly.
If the transaction is a purchase rather than a lease, provide the information applicable to the purchase.
Current Location Of Item — Purchase 1
Enter the location where the item is currently located.
This allows the reported property to be connected to its present location.
Name Of Seller — Purchase 1
Enter the name of the seller from whom the item was purchased or leased.
Taxpayer Identification Number — Purchase 1
Enter the seller’s taxpayer identification number.
Use the seller’s applicable taxpayer identification information.
Address Of Seller — Purchase 1
Enter the seller’s address.
Provide enough information to identify the seller’s address accurately.
Second Purchase
Name/Description Of Item Purchased — Purchase 2
Enter the name or description of the second qualifying taxable item.
Date Of Purchase — Purchase 2
Enter the date the second item was purchased.
Purpose Of Item — Purchase 2
Explain the qualifying purpose for which the second item is being used.
Sales Or Lease Price — Purchase 2
Enter the sales price or lease price for the second item.
Lease Term — Purchase 2
If the second item was leased, provide the applicable lease period, such as daily, weekly, or monthly.
Current Location Of Item — Purchase 2
Enter where the second item is currently located.
Name Of Seller — Purchase 2
Enter the seller’s name.
Taxpayer Identification Number — Purchase 2
Enter the seller’s taxpayer identification number.
Address Of Seller — Purchase 2
Enter the seller’s address.
Third Purchase
Name/Description Of Item Purchased — Purchase 3
Enter the name or description of the third qualifying taxable item.
Date Of Purchase — Purchase 3
Enter the purchase date.
Purpose Of Item — Purchase 3
Describe the purpose for which the item is being used at the qualified media production location.
Sales Or Lease Price — Purchase 3
Enter the applicable sales or lease price.
Lease Term — Purchase 3
If the item is leased, provide the applicable lease term, such as daily, weekly, or monthly.
Current Location Of Item — Purchase 3
Enter the item’s current location.
Name Of Seller — Purchase 3
Enter the seller’s name.
Taxpayer Identification Number — Purchase 3
Enter the seller’s taxpayer identification number.
Address Of Seller — Purchase 3
Enter the seller’s address.
Additional Purchase Information
Using Additional Sheets
Additional Purchase Sheets
If the number of qualifying purchases exceeds the space provided on the form, attach additional sheets as necessary.
The additional information should contain the same types of details requested for each purchase on the form.
Each additional purchase should be clearly identifiable and should include the item description, purchase date, purpose, price, lease term when applicable, current location, and seller information.
Limiting The Report To Section 151.3415 Purchases
Tax-Free Purchases Under Section 151.3415 Only
When completing the purchase table, report only taxable items that were purchased tax-free under the specific exemption provided by Tax Code Section 151.3415.
Do not add purchases that were tax-free under another exemption merely because they were also purchased without paying sales tax.
Filing Deadline And Mailing Address
Annual Filing Requirement
September 30 Due Date
Form 01-162 must be filed by September 30 each year.
Review the reporting period carefully to make sure the annual report covers the appropriate period.
Mailing Address
Comptroller Of Public Accounts
Mail the completed report to:
Comptroller of Public Accounts
Attn: Data Analysis and Transparency
111 E. 17th St.
Austin, TX 78774-0100
Taxpayer Information Rights
The form explains that taxpayers have rights under Chapters 552 and 559 of the Government Code to review information maintained about them and, when appropriate, request or correct information on file.
Questions concerning these rights can be directed to the Comptroller using the contact information associated with the form.
Final Review Before Filing
Before submitting Form 01-162, verify that:
- The report period is correct.
- The qualified person’s name is accurate.
- The qualified person’s taxpayer identification number is correct.
- The qualified person’s physical address is complete.
- The city, state, ZIP code, and county are correct.
- The qualified person’s certification date matches the approval information.
- The qualified person’s certification expiration date is correct.
- If no expiration date appears in the approval letter, the expiration date has been calculated as two years from the certification date.
- The qualified media production location is properly identified.
- The location’s taxpayer identification number is included when applicable.
- The physical address of the qualified media production location is correct.
- The city, state, ZIP code, and county for the location are accurate.
- The location’s certification date matches the applicable approval information.
- The location’s certification expiration date is correct.
- The beginning date of the reporting period is entered.
- The ending date of the reporting period is entered.
- The selected media production facility type accurately describes the location.
- The Other option is explained if selected.
- The project or activity description clearly explains what is being conducted at the qualified location.
- The purchase section contains only taxable items purchased tax-free under Tax Code Section 151.3415.
- Purchases made tax-free under other exemptions have not been incorrectly included.
- The no-purchase statement is used if no qualifying taxable items were purchased tax-free under Section 151.3415.
- Every reported item has a clear name or description.
- Every reported purchase has a purchase date.
- The purpose of each item is explained.
- The applicable sales or lease price is reported.
- The lease term is provided when applicable.
- The current location of each reported item is provided.
- The seller’s name is entered.
- The seller’s taxpayer identification number is entered.
- The seller’s address is provided.
- Additional sheets are attached if the form does not provide enough space for all qualifying purchases.
- Both the qualified person and qualified media production location were certified before qualifying purchases were made tax-free under the exemption.
- The report is being filed by September 30.
- The completed report is being mailed to the Comptroller of Public Accounts at the designated Data Analysis and Transparency address.