Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.350 - Master Recordings and Broadcasts

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Audio recording--The fixation of signals
				  representing a series of musical, spoken, or other sounds, but not including
				  motion pictures, by any method now known or later developed.
(2) Broadcast--For the purposes of this
				  section only, the dissemination of audio signals, video signals, or a
				  combination of both audio and video signals in the form of radio or television
				  programming to the public over the segment of the radio spectrum used for
				  broadcasting, and the exhibition of video programming with or without the use
				  of wires to subscribing or paying customers.
(3) C.F.R.--Code of Federal Regulations.
(4) C.F.R.-compliant digital audio
				  broadcast equipment--Tangible personal property that is sold to the permittee
				  or licensee of an AM or FM station that commences interim hybrid In-band
				  On-Channel (IBOC) digital audio broadcast (DAB) pursuant to
				  47 C.F.R. §
												73.404(a) (Interim Hybrid
				  IBOC DAB Operation), if the tangible personal property is necessary for the
				  licensee or permittee to provide the broadcast services described by
				  47 C.F.R. §
												73.403 (Digital Audio Broadcasting Service
				  Requirements) or
				  47 C.F.R. §
												73.404.
(5) C.F.R.-compliant digital television
				  transmission equipment--Tangible personal property that is sold to a digital
				  television broadcast station permittee or licensee to which
				  47 C.F.R. §
												73.624(b) applies, if the
				  tangible personal property is necessary for the permittee or licensee to comply
				  with
				  47 C.F.R. §
												73.682(d) (Digital Broadcast
				  Television Transmission Standard).
(6) Distribute--For purposes of this section
				  only, to supply copies of a master recording to persons who will sell, license,
				  further distribute, broadcast, or exhibit copies of the master recording. For
				  example, copies of a motion picture are distributed to movie theaters which
				  exhibit the motion pictures to the public for consideration.
(7) Exhibit--
(A) To play or perform a master recording or
				  live program at a place open to the public or at any place where a substantial
				  number of persons, outside of a normal circle of a family and its social
				  acquaintances, is gathered; or
(B)
				  to transmit or otherwise communicate a performance of the master recording or
				  live program to the public by any means, whether the members of the public
				  capable of receiving the performance receive it in the same place or in
				  separate places and at the same or different times.
(8) License--To authorize or otherwise grant
				  legal permission to use a copy of a master recording in a limited manner, for a
				  limited purpose, or both. For example, the owner of a master audio recording
				  may license a copy of the master audio recording for use as part of an
				  advertising campaign in a specific geographic area for a specified period of
				  time.
(9) Live program--Radio or
				  television content that is not pre-recorded and that is broadcast by a producer
				  of cable programs or a radio or television station licensed by the Federal
				  Communications Commission.
(10)
				  Master recording--The principal media on which images, sound, or a combination
				  of images and sound are first fixed, and from which copies are intended to be
				  reproduced for the purpose of obtaining consideration from the ultimate sale,
				  license, distribution, broadcast, or exhibition of the copies. A master
				  recording may be an audio recording, motion picture recording, video recording,
				  or a combination of these.
(A) Master
				  recordings include feature films, television programs, television commercials,
				  corporate films, infomercials, recordings of live performances, musical albums,
				  and other projects that are intended for commercial distribution, even if
				  commercial distribution is very limited, such as the distribution of training
				  or industrial films.
(B) Master
				  recordings do not include training videos for in-house use, student films,
				  wedding videos, recordings exhibited on social media, and other recordings not
				  intended to be copied for commercial distribution or commercial exhibition.
(C) A master recording may contain
				  interactive software that allows a viewer to locate, see, or hear a segment of
				  the master recording without having to see or hear the master recording in
				  full.
(D) A master recording does
				  not include video games even if the games contain recorded audio or visual
				  sequences.
(11) Media
				  production facility--A structure, building, or room used for the specific
				  purpose of creating a moving image project. The term includes but is not
				  limited to:
(A) a soundstage and scoring
				  stage;
(B) a production office;
(C) an editing facility, an
				  animation production facility, and a video game production facility;
(D) a storage and construction space; and
(E) a sound recording studio and
				  motion capture studio.
(12) Motion picture recording--A series of
				  related images stored in any method now known or later developed which, when
				  shown in succession, together with any accompanying sounds, impart an
				  impression of motion.
(13) Moving
				  image project--A visual and sound production, including a film, television
				  program, national or multistate commercial, or digital interactive media
				  production. The term does not include a production that is obscene, as defined
				  by Penal Code, §
											43.21 (Definitions).
(14) Producer--A person who owns
				  the original rights to a master recording.
(15) Qualified media production location--A
				  location in a media production zone that has been designated by the Texas Film
				  Commission as a qualified media production location in accordance with
				  Government Code, Chapter 485A (Media Production Development Zones).
(16) Qualified person--A person certified by
				  the Texas Film Commission as a qualified person under Government Code, §
											485A.201
				  (Qualified person).
(17) Texas
				  Film Commission--The division of the Office of the Governor of Texas, by
				  whatever name called, that is assigned to administer and monitor the
				  implementation of the Media Production Development Zone Act as provided in
				  Government Code, Chapter 485A.
(18) Video game--An electronic game in which
				  a player controls images on a video screen, television, or computer monitor.
(19) Video recording--A series of
				  related images intended to be shown by the use of machines or devices such as
				  projectors, viewers, or electronic equipment, together with any accompanying
				  sounds, stored in any method now known or later developed.